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132 KiB
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1 line
132 KiB
JSON
{"project_title":"SYNTHETIC QA — L1 precisão racional","currency":"MZN","context_opportunity":"opportunity:310","context_applicability_snapshot":"{\"version\":1,\"context_revision\":13,\"consumer_opportunity\":\"opportunity:309\",\"opportunity_choices\":[{\"opportunity\":{\"key\":\"opportunity:309\",\"title\":\"SYNTHETIC QA — segunda oportunidade Manica\"}},{\"opportunity\":{\"key\":\"opportunity:310\",\"title\":\"SYNTHETIC QA — segunda oportunidade racional\"}}],\"path\":{\"steps\":[]}}","business_plan_snapshot":"{\"version\":17,\"plan\":{\"openingCash\":\"0\",\"monthlyCollections\":\"0\",\"monthlyVariableCostPayments\":\"0\",\"monthlyInventoryPurchases\":\"0\",\"monthlyOperatingExpenses\":\"0\",\"monthlyOperatingPayments\":\"0\",\"monthlyPayrollExpense\":\"0\",\"monthlyPayrollPayments\":\"0\",\"assetInvestment\":\"0\",\"inventory\":\"0\",\"receivables\":\"0\",\"payables\":\"0\",\"equity\":\"0\",\"shareholderLoans\":\"0\",\"bankLoanProceeds\":\"0\",\"grants\":\"0\",\"assetDepreciation\":\"0\",\"monthlyInterestExpense\":\"0\",\"monthlyInterestPayment\":\"0\",\"monthlyPrincipalRepayment\":\"0\",\"currency\":\"MZN\",\"periods\":4,\"depreciationLifeMonths\":60,\"products\":[{\"label\":\"SYNTHETIC QA\",\"monthlyUnits\":\"1\",\"unitPrice\":\"1000.03\",\"unitVariableCost\":\"0\",\"monthlyUnitsByPeriod\":[\"1\",\"2\",\"0\",\"\"]}],\"inventoryPurchaseLeadMonths\":0,\"inventoryPurchaseSchedule\":null,\"useInventoryPurchaseSchedule\":false,\"useProductInventorySchedule\":false,\"useSupplierPaymentTerms\":false,\"monthlyVariableCostPaymentsByPeriod\":null,\"salesCollectionLagMonths\":null,\"salesCollectionPercent\":\"100\",\"openingReceivablesCollectionMonth\":null,\"openingReceivablesCollectionPercent\":\"100\",\"openingReceivablesInstallments\":[],\"openingPayablesInstallments\":[],\"salesRecoverySchedule\":[]}}","monthly_iva_settings":"{\"start\":\"2026-01\",\"basis\":\"net\",\"declared\":true,\"auto\":false}","monthly_iva_snapshot":"{\"input\":{\"scenario_kind\":\"fiscal_rule_published\",\"monthly_sales\":[{\"date\":\"2026-01-01\",\"amount\":\"1000.03\"},{\"date\":\"2026-02-01\",\"amount\":\"2000.06\"},{\"date\":\"2026-03-01\",\"amount\":\"0.00\"},{\"date\":\"2026-04-01\",\"amount\":null}],\"sales_vat_basis\":\"net\",\"currency\":\"MZN\",\"scope_declared\":true},\"execution\":{\"id\":\"06566910-9672-4176-804d-aad8350417cb\",\"status\":\"completed\",\"version_no\":2,\"result_snapshot\":{\"contract_version\":1,\"scenario_kind\":\"fiscal_rule_published\",\"base\":null,\"currency\":\"MZN\",\"indicative_total\":null,\"legal_interpretation\":false,\"formula_version\":\"investmoz.tax.v1\",\"context\":{\"reference_date\":\"2026-01-01\",\"currency\":\"MZN\",\"currency_fraction_digits\":2,\"scenario_id\":\"61000100-0000-4000-8000-000000000099\",\"scenario_version\":1,\"engine_version\":\"fiscal-published-v1\",\"ruleset_version\":\"IVA-GERAL-BASE-LIQUIDA:4\"},\"result\":{\"status\":\"indeterminate\",\"value\":null,\"unit\":\"MZN\",\"explanation\":\"IVA das vendas projectadas; sem apuramento final.\",\"missing_inputs\":[\"monthly_sales\"],\"source_ids\":[\"synthetic-qa-source\"]},\"presentation\":{\"value\":null,\"rounding_applied\":false},\"fiscal_provenance\":{\"rule\":{\"rule_code\":\"IVA-GERAL-BASE-LIQUIDA\",\"rule_version\":4,\"valid_from\":\"2023-01-01\",\"valid_until\":null,\"source_sha256\":\"synthetic-qa-source-hash\",\"source\":{\"diploma\":\"Fonte sintética QA — regra já ensaiada\",\"article\":\"Cópia do snapshot aceite\"}},\"scope_status\":\"user_declared\"},\"monthly_projection\":{\"input\":{\"scenario_kind\":\"fiscal_rule_published\",\"monthly_sales\":[{\"date\":\"2026-01-01\",\"amount\":\"1000.03\"},{\"date\":\"2026-02-01\",\"amount\":\"2000.06\"},{\"date\":\"2026-03-01\",\"amount\":\"0.00\"},{\"date\":\"2026-04-01\",\"amount\":null}],\"sales_vat_basis\":\"net\",\"currency\":\"MZN\",\"scope_declared\":true},\"rows\":[{\"date\":\"2026-01-01\",\"sales_declared\":\"1000.03\",\"net_sales\":\"1000.03\",\"rate\":\"16\",\"vat\":\"160.0048\",\"gross_sales\":\"1160.0348\",\"status\":\"calculated\"},{\"date\":\"2026-02-01\",\"sales_declared\":\"2000.06\",\"net_sales\":\"2000.06\",\"rate\":\"16\",\"vat\":\"320.0096\",\"gross_sales\":\"2320.0696\",\"status\":\"calculated\"},{\"date\":\"2026-03-01\",\"sales_declared\":\"0.00\",\"net_sales\":\"0.00\",\"rate\":\"16\",\"vat\":\"0\",\"gross_sales\":\"0\",\"status\":\"calculated\"},{\"date\":\"2026-04-01\",\"sales_declared\":null,\"net_sales\":null,\"rate\":null,\"vat\":null,\"gross_sales\":null,\"status\":\"missing_sales\"}],\"cash_treatment\":\"IVA separado da tesouraria; não é imposto final a pagar.\"}}}}","province_id":"cf5e81f1-ffbc-535d-b1b6-b44b445c4421","selection_labels":{"province_id":"Manica"},"modelo_a_snapshot":"{\"version\":1,\"books\":{},\"salesOperations\":{\"opportunity:309\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"qa-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Operação interna geral\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"1161\",\"basis\":\"included\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Serviços médicos e sanitários privados\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"105\",\"basis\":\"included\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; 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projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-1\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviços médicos e sanitários privados\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"105\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"private_health\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-2\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Ensino privado reconhecido\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"private_education\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-3\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Formação profissional privada\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"private_training\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-4\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Lições ministradas a título pessoal\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"personal_lessons\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-5\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Exportação de bens pelo vendedor\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_goods\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-6\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Locação de imóvel para habitação\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"housing_rent\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-7\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviços médicos e sanitários públicos\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_health\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-8\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Ensino público reconhecido\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_education\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-9\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Formação profissional pública\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_training\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-10\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Operação no estrangeiro — correspondência documental pendente\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"foreign_operation\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-11\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Outra operação / enquadramento ainda desconhecido\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"other\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"qa-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Operação interna geral\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"1161\",\"basis\":\"included\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Serviços médicos e sanitários privados\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"105\",\"basis\":\"included\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Ensino privado reconhecido\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"private_education\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-3\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Formação profissional privada\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"private_training\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-4\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Lições ministradas a título pessoal\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"personal_lessons\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-5\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Exportação de bens pelo vendedor\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_goods\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-6\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Locação de imóvel para habitação\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"housing_rent\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-7\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Serviços médicos e sanitários públicos\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-8\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Ensino público reconhecido\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_education\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-9\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Formação profissional pública\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_training\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-10\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Operação no estrangeiro — correspondência documental pendente\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"foreign_operation\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-11\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Outra operação / enquadramento ainda desconhecido\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"other\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"qa-0\",\"field\":\"01\",\"net\":\"1001.00\",\"vat\":\"160.00\",\"gross\":\"1161.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"qa-1\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(a)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-2\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(b)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-3\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(c)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-4\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(d)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-5\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(a),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"qa-6\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(5), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-7\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(a),10(1),19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-8\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(3)(a),10(1),19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-9\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(3)(b),10(1),19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-10\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\",\"article\":\"CIVA arts.6 e19(1)(b)(ii); remissão do campo06 do exemplar para18(1)(b) divergente\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"qa-11\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\",\"article\":\"Fundamento específico ainda necessário; não presumir taxa ou isenção\",\"source\":\"Sem fonte operacional determinada para esta linha\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA Operação no estrangeiro — correspondência documental pendente: Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\",\"SYNTHETIC QA Outra operação / enquadramento ainda desconhecido: Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\"]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: apenas inversão exacta da contraprestação×1,05 (arts.15(10)/17-A), sem arredondar; quando exige mais de6casas permanece indeterminado.\"},\"history\":[{\"version\":\"iva-operations-l1/1\",\"revision\":1,\"calculatedAt\":\"2026-10-24T15:00:00Z\",\"opportunity\":\"opportunity:309\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/1\\\",\\\"opportunity:309\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"plan\\\\\\\":{\\\\\\\"openingCash\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyCollections\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyVariableCostPayments\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyOperatingExpenses\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyOperatingPayments\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyPayrollExpense\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyPayrollPayments\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"assetInvestment\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"inventory\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"receivables\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"payables\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"equity\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"shareholderLoans\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"bankLoanProceeds\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"grants\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"assetDepreciation\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyInterestExpense\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyInterestPayment\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyPrincipalRepayment\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"periods\\\\\\\":4,\\\\\\\"depreciationLifeMonths\\\\\\\":60,\\\\\\\"products\\\\\\\":[{\\\\\\\"label\\\\\\\":\\\\\\\"SYNTHETIC QA\\\\\\\",\\\\\\\"monthlyUnits\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"unitPrice\\\\\\\":\\\\\\\"1000.03\\\\\\\",\\\\\\\"unitVariableCost\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyUnitsByPeriod\\\\\\\":[\\\\\\\"1\\\\\\\",\\\\\\\"2\\\\\\\",\\\\\\\"0\\\\\\\",\\\\\\\"\\\\\\\"]}],\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",null,\\\"{\\\\\\\"start\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"declared\\\\\\\":true,\\\\\\\"auto\\\\\\\":false}\\\",\\\"MZN\\\",[{\\\"id\\\":\\\"qa-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Operação interna geral\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"1161\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-1\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviços médicos e sanitários privados\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"private_health\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-2\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Ensino privado reconhecido\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"private_education\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-3\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Formação profissional privada\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"private_training\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-4\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Lições ministradas a título pessoal\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"personal_lessons\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-5\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Exportação de bens pelo vendedor\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_goods\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-6\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Locação de imóvel para habitação\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"housing_rent\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-7\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviços médicos e sanitários públicos\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_health\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-8\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Ensino público reconhecido\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_education\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-9\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Formação profissional pública\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_training\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-10\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Operação no estrangeiro — correspondência documental pendente\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"foreign_operation\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-11\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Outra operação / enquadramento ainda desconhecido\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"other\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"qa-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Operação interna geral\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"1161\",\"basis\":\"included\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Serviços médicos e sanitários privados\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Ensino privado reconhecido\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"private_education\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-3\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Formação profissional privada\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"private_training\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-4\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Lições ministradas a título pessoal\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"personal_lessons\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-5\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Exportação de bens pelo vendedor\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_goods\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-6\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Locação de imóvel para habitação\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"housing_rent\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-7\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Serviços médicos e sanitários públicos\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-8\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Ensino público reconhecido\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_education\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-9\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Formação profissional pública\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_training\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-10\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Operação no estrangeiro — correspondência documental pendente\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"foreign_operation\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-11\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Outra operação / enquadramento ainda desconhecido\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"other\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"qa-0\",\"field\":\"01\",\"net\":\"1001.00\",\"vat\":\"160.00\",\"gross\":\"1161.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"qa-1\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(a)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-2\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(b)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-3\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(c)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-4\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(d)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-5\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(a),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"qa-6\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(5), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-7\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(a),10(1),19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-8\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(3)(a),10(1),19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-9\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(3)(b),10(1),19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-10\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\",\"article\":\"CIVA arts.6 e19(1)(b)(ii); remissão do campo06 do exemplar para18(1)(b) divergente\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"qa-11\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\",\"article\":\"Fundamento específico ainda necessário; não presumir taxa ou isenção\",\"source\":\"Sem fonte operacional determinada para esta linha\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA Operação no estrangeiro — correspondência documental pendente: Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\",\"SYNTHETIC QA Outra operação / enquadramento ainda desconhecido: Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\"]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5% permanece indeterminado.\"},{\"version\":\"iva-operations-l1/1\",\"revision\":2,\"calculatedAt\":\"2026-10-24T10:50:16.509Z\",\"opportunity\":\"opportunity:309\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/1\\\",\\\"opportunity:309\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"plan\\\\\\\":{\\\\\\\"openingCash\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyCollections\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyVariableCostPayments\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyOperatingExpenses\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyOperatingPayments\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyPayrollExpense\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyPayrollPayments\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"assetInvestment\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"inventory\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"receivables\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"payables\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"equity\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"shareholderLoans\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"bankLoanProceeds\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"grants\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"assetDepreciation\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyInterestExpense\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyInterestPayment\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyPrincipalRepayment\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"periods\\\\\\\":4,\\\\\\\"depreciationLifeMonths\\\\\\\":60,\\\\\\\"products\\\\\\\":[{\\\\\\\"label\\\\\\\":\\\\\\\"SYNTHETIC QA\\\\\\\",\\\\\\\"monthlyUnits\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"unitPrice\\\\\\\":\\\\\\\"1000.03\\\\\\\",\\\\\\\"unitVariableCost\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyUnitsByPeriod\\\\\\\":[\\\\\\\"1\\\\\\\",\\\\\\\"2\\\\\\\",\\\\\\\"0\\\\\\\",\\\\\\\"\\\\\\\"]}],\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",null,\\\"{\\\\\\\"start\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"declared\\\\\\\":true,\\\\\\\"auto\\\\\\\":false}\\\",\\\"MZN\\\",[{\\\"id\\\":\\\"qa-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Operação interna geral\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"1161\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-1\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviços médicos e sanitários privados\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"private_health\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-2\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Ensino privado reconhecido\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"private_education\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-3\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Formação profissional privada\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"private_training\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-4\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Lições ministradas a título pessoal\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"personal_lessons\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-5\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Exportação de bens pelo vendedor\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_goods\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-6\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Locação de imóvel para habitação\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"housing_rent\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-7\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviços médicos e sanitários públicos\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_health\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-8\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Ensino público reconhecido\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_education\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-9\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Formação profissional pública\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_training\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-10\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Operação no estrangeiro — correspondência documental pendente\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"foreign_operation\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-11\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Outra operação / enquadramento ainda desconhecido\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"other\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"qa-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Operação interna geral\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"1161\",\"basis\":\"included\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Serviços médicos e sanitários privados\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Ensino privado reconhecido\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"private_education\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-3\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Formação profissional privada\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"private_training\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-4\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Lições ministradas a título pessoal\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"personal_lessons\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-5\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Exportação de bens pelo vendedor\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_goods\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-6\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Locação de imóvel para habitação\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"housing_rent\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-7\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Serviços médicos e sanitários públicos\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-8\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Ensino público reconhecido\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_education\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-9\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Formação profissional pública\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_training\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-10\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Operação no estrangeiro — correspondência documental pendente\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"foreign_operation\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-11\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Outra operação / enquadramento ainda desconhecido\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"other\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"qa-0\",\"field\":\"01\",\"net\":null,\"vat\":null,\"gross\":null,\"rate\":16,\"status\":\"indeterminate\",\"reason\":\"Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"qa-1\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(a)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-2\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(b)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-3\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(c)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-4\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(d)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-5\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(a),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"qa-6\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(5), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-7\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(a),10(1),19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-8\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(3)(a),10(1),19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-9\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(3)(b),10(1),19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-10\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\",\"article\":\"CIVA arts.6 e19(1)(b)(ii); remissão do campo06 do exemplar para18(1)(b) divergente\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"qa-11\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\",\"article\":\"Fundamento específico ainda necessário; não presumir taxa ou isenção\",\"source\":\"Sem fonte operacional determinada para esta linha\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA Operação interna geral: Condições da operação ou fundamento/pressuposto em falta; o sector não prova o tratamento fiscal.\",\"SYNTHETIC QA Operação no estrangeiro — correspondência documental pendente: Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\",\"SYNTHETIC QA Outra operação / enquadramento ainda desconhecido: Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\"]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5% permanece indeterminado.\"},{\"version\":\"iva-operations-l1/1\",\"revision\":3,\"calculatedAt\":\"2026-10-24T10:50:20.736Z\",\"opportunity\":\"opportunity:309\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/1\\\",\\\"opportunity:309\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"plan\\\\\\\":{\\\\\\\"openingCash\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyCollections\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyVariableCostPayments\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyOperatingExpenses\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyOperatingPayments\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyPayrollExpense\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyPayrollPayments\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"assetInvestment\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"inventory\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"receivables\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"payables\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"equity\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"shareholderLoans\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"bankLoanProceeds\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"grants\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"assetDepreciation\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyInterestExpense\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyInterestPayment\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyPrincipalRepayment\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"periods\\\\\\\":4,\\\\\\\"depreciationLifeMonths\\\\\\\":60,\\\\\\\"products\\\\\\\":[{\\\\\\\"label\\\\\\\":\\\\\\\"SYNTHETIC QA\\\\\\\",\\\\\\\"monthlyUnits\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"unitPrice\\\\\\\":\\\\\\\"1000.03\\\\\\\",\\\\\\\"unitVariableCost\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyUnitsByPeriod\\\\\\\":[\\\\\\\"1\\\\\\\",\\\\\\\"2\\\\\\\",\\\\\\\"0\\\\\\\",\\\\\\\"\\\\\\\"]}],\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",null,\\\"{\\\\\\\"start\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"declared\\\\\\\":true,\\\\\\\"auto\\\\\\\":false}\\\",\\\"MZN\\\",[{\\\"id\\\":\\\"qa-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Operação interna geral\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"1161\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"general\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-1\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviços médicos e sanitários privados\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"private_health\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-2\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Ensino privado reconhecido\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"private_education\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-3\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Formação profissional privada\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"private_training\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-4\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Lições ministradas a título pessoal\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"personal_lessons\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-5\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Exportação de bens pelo vendedor\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"export_goods\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-6\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Locação de imóvel para habitação\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"housing_rent\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-7\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Serviços médicos e sanitários públicos\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_health\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-8\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Ensino público reconhecido\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_education\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-9\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Formação profissional pública\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"public_training\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-10\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Operação no estrangeiro — correspondência documental pendente\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"foreign_operation\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"qa-11\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA Outra operação / enquadramento ainda desconhecido\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento Manica\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"net\\\",\\\"treatment\\\":\\\"other\\\",\\\"confirmed\\\":[],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos de ensaio, não documento real\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"qa-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Operação interna geral\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"1161\",\"basis\":\"included\",\"treatment\":\"general\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Serviços médicos e sanitários privados\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Ensino privado reconhecido\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"private_education\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-3\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Formação profissional privada\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"private_training\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-4\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Lições ministradas a título pessoal\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"personal_lessons\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-5\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Exportação de bens pelo vendedor\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"export_goods\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-6\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Locação de imóvel para habitação\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"housing_rent\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-7\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Serviços médicos e sanitários públicos\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-8\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Ensino público reconhecido\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_education\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-9\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Formação profissional pública\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"public_training\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-10\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Operação no estrangeiro — correspondência documental pendente\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"foreign_operation\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"qa-11\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA Outra operação / enquadramento ainda desconhecido\",\"establishment\":\"SYNTHETIC QA estabelecimento Manica\",\"amount\":\"100\",\"basis\":\"net\",\"treatment\":\"other\",\"confirmed\":[],\"evidence\":\"SYNTHETIC QA — pressupostos de ensaio, não documento real\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"qa-0\",\"field\":\"01\",\"net\":\"1001.00\",\"vat\":\"160.00\",\"gross\":\"1161.00\",\"rate\":16,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\"},{\"id\":\"qa-1\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(a)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-2\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(b)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-3\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(c)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-4\",\"field\":\"03\",\"net\":\"100.00\",\"vat\":\"5.00\",\"gross\":\"105.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"IVA da operação projectada; não é imposto final a pagar nem declaração submetida.\",\"article\":\"CIVA arts.15(10),17-A(d)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-5\",\"field\":\"05\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção com direito à dedução nas condições legais; não é taxa zero nem dedução automática de compras.\",\"article\":\"CIVA arts.13(1)(a),19(1)(b)(i)\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"qa-6\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA art.9(5), redacção Lei22/2022; art.19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-7\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(1)(a),10(1),19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-8\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(3)(a),10(1),19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-9\",\"field\":\"07\",\"net\":\"100.00\",\"vat\":\"0.00\",\"gross\":\"100.00\",\"rate\":0,\"status\":\"exempt\",\"reason\":\"Isenção sem direito à dedução para esta operação; não é isenção geral da entidade.\",\"article\":\"CIVA arts.9(3)(b),10(1),19(1)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–3 (2252(25)–(27)); arts.1/2/6; efeitos01/01/2023\"},{\"id\":\"qa-10\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\",\"article\":\"CIVA arts.6 e19(1)(b)(ii); remissão do campo06 do exemplar para18(1)(b) divergente\",\"source\":\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\"},{\"id\":\"qa-11\",\"field\":null,\"net\":null,\"vat\":null,\"gross\":null,\"rate\":null,\"status\":\"indeterminate\",\"reason\":\"Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\",\"article\":\"Fundamento específico ainda necessário; não presumir taxa ou isenção\",\"source\":\"Sem fonte operacional determinada para esta linha\"}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":null,\"03\":null,\"05\":null,\"07\":null,\"02\":null,\"04\":null,\"06\":null},\"reasons\":[\"SYNTHETIC QA Operação no estrangeiro — correspondência documental pendente: Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\",\"SYNTHETIC QA Outra operação / enquadramento ainda desconhecido: Operação não calculada: delimite incidência e fundamento; campo06 mantém divergência de remissão, sem impedir outras linhas.\"]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5% permanece indeterminado.\"}]},\"opportunity:310\":{\"currency\":\"MZN\",\"rows\":[{\"id\":\"rational-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA periódico 1\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"1.00\",\"basis\":\"included\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos já delimitados do tratamento, preço incluído\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"rational-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA periódico 2\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos já delimitados do tratamento, preço incluído\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"rational-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA periódico 3\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"0.02\",\"basis\":\"included\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos já delimitados do tratamento, preço incluído\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"periods\":[{\"period\":\"2026-01\",\"complete\":true}],\"result\":{\"version\":\"iva-operations-l1/2\",\"revision\":2,\"calculatedAt\":\"2026-10-24T11:16:33.609Z\",\"opportunity\":\"opportunity:310\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]},{\\\"id\\\":\\\"private_health\\\",\\\"label\\\":\\\"Serviços médicos e sanitários privados\\\",\\\"field\\\":\\\"03\\\",\\\"rate\\\":5,\\\"article\\\":\\\"CIVA arts.15(10),17-A(a)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\\\",\\\"conditions\\\":[\\\"Serviço médico/sanitário ou operação estreitamente conexa\\\",\\\"Prestador hospitalar privado, clínica, dispensário ou similar\\\"]},{\\\"id\\\":\\\"private_education\\\",\\\"label\\\":\\\"Ensino privado reconhecido\\\",\\\"field\\\":\\\"03\\\",\\\"rate\\\":5,\\\"article\\\":\\\"CIVA arts.15(10),17-A(b)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\\\",\\\"conditions\\\":[\\\"Ensino ou bens/serviços conexos prestados pelo estabelecimento\\\",\\\"Estabelecimento privado integrado no Sistema Nacional de Ensino e reconhecido pelo Ministério competente\\\"]},{\\\"id\\\":\\\"private_training\\\",\\\"label\\\":\\\"Formação profissional privada\\\",\\\"field\\\":\\\"03\\\",\\\"rate\\\":5,\\\"article\\\":\\\"CIVA arts.15(10),17-A(c)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\\\",\\\"conditions\\\":[\\\"Formação profissional ou fornecimentos conexos pelo prestador, não venda autónoma de materiais\\\",\\\"Prestador privado\\\"]},{\\\"id\\\":\\\"personal_lessons\\\",\\\"label\\\":\\\"Lições ministradas a título pessoal\\\",\\\"field\\\":\\\"03\\\",\\\"rate\\\":5,\\\"article\\\":\\\"CIVA arts.15(10),17-A(d)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\\\",\\\"conditions\\\":[\\\"Lições ministradas a título pessoal\\\",\\\"Matérias de ensino escolar ou superior\\\"]},{\\\"id\\\":\\\"export_goods\\\",\\\"label\\\":\\\"Exportação de bens pelo vendedor\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(a),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Bens expedidos/transportados para o estrangeiro pelo vendedor ou terceiro por sua conta\\\",\\\"Saída documentada, ou pressuposto expresso da projecção; não mera venda a cliente estrangeiro\\\"]},{\\\"id\\\":\\\"housing_rent\\\",\\\"label\\\":\\\"Locação de imóvel para habitação\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(5), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\\\",\\\"conditions\\\":[\\\"Locação de imóvel para fins de habitação\\\",\\\"Não é hospedagem nem locação comercial/industrial ou serviço autónomo\\\"]},{\\\"id\\\":\\\"public_health\\\",\\\"label\\\":\\\"Serviços médicos e sanitários públicos\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(a),10(1),19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\\\",\\\"conditions\\\":[\\\"Serviço médico/sanitário ou operação estreitamente conexa\\\",\\\"Estabelecimento hospitalar público, dispensário ou similar; natureza pública confirmada\\\"]},{\\\"id\\\":\\\"public_education\\\",\\\"label\\\":\\\"Ensino público reconhecido\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(3)(a),10(1),19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\\\",\\\"conditions\\\":[\\\"Ensino ou fornecimentos conexos pelo estabelecimento\\\",\\\"Estabelecimento público integrado no Sistema Nacional de Ensino e reconhecido pelo Ministério competente\\\"]},{\\\"id\\\":\\\"public_training\\\",\\\"label\\\":\\\"Formação profissional pública\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(3)(b),10(1),19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\\\",\\\"conditions\\\":[\\\"Formação profissional ou fornecimentos conexos pelo prestador\\\",\\\"Prestador público\\\"]},{\\\"id\\\":\\\"foreign_operation\\\",\\\"label\\\":\\\"Operação no estrangeiro — analisar territorialidade\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"CIVA art.6: localização por natureza da operação; art.19(1)(b)(ii) não determina sozinho a caixa06 do formulário\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[]},{\\\"id\\\":\\\"other\\\",\\\"label\\\":\\\"Outra operação / enquadramento ainda desconhecido\\\",\\\"field\\\":null,\\\"rate\\\":null,\\\"article\\\":\\\"Fundamento específico ainda necessário; não presumir taxa ou isenção\\\",\\\"source\\\":\\\"Sem fonte operacional determinada para esta linha\\\",\\\"conditions\\\":[]}],\\\"opportunity:310\\\",\\\"MZN\\\",\\\"cf5e81f1-ffbc-535d-b1b6-b44b445c4421\\\",null,\\\"{\\\\\\\"version\\\\\\\":17,\\\\\\\"plan\\\\\\\":{\\\\\\\"openingCash\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyCollections\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyVariableCostPayments\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyInventoryPurchases\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyOperatingExpenses\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyOperatingPayments\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyPayrollExpense\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyPayrollPayments\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"assetInvestment\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"inventory\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"receivables\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"payables\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"equity\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"shareholderLoans\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"bankLoanProceeds\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"grants\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"assetDepreciation\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyInterestExpense\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyInterestPayment\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyPrincipalRepayment\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"currency\\\\\\\":\\\\\\\"MZN\\\\\\\",\\\\\\\"periods\\\\\\\":4,\\\\\\\"depreciationLifeMonths\\\\\\\":60,\\\\\\\"products\\\\\\\":[{\\\\\\\"label\\\\\\\":\\\\\\\"SYNTHETIC QA\\\\\\\",\\\\\\\"monthlyUnits\\\\\\\":\\\\\\\"1\\\\\\\",\\\\\\\"unitPrice\\\\\\\":\\\\\\\"1000.03\\\\\\\",\\\\\\\"unitVariableCost\\\\\\\":\\\\\\\"0\\\\\\\",\\\\\\\"monthlyUnitsByPeriod\\\\\\\":[\\\\\\\"1\\\\\\\",\\\\\\\"2\\\\\\\",\\\\\\\"0\\\\\\\",\\\\\\\"\\\\\\\"]}],\\\\\\\"inventoryPurchaseLeadMonths\\\\\\\":0,\\\\\\\"inventoryPurchaseSchedule\\\\\\\":null,\\\\\\\"useInventoryPurchaseSchedule\\\\\\\":false,\\\\\\\"useProductInventorySchedule\\\\\\\":false,\\\\\\\"useSupplierPaymentTerms\\\\\\\":false,\\\\\\\"monthlyVariableCostPaymentsByPeriod\\\\\\\":null,\\\\\\\"salesCollectionLagMonths\\\\\\\":null,\\\\\\\"salesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesCollectionMonth\\\\\\\":null,\\\\\\\"openingReceivablesCollectionPercent\\\\\\\":\\\\\\\"100\\\\\\\",\\\\\\\"openingReceivablesInstallments\\\\\\\":[],\\\\\\\"openingPayablesInstallments\\\\\\\":[],\\\\\\\"salesRecoverySchedule\\\\\\\":[]}}\\\",null,\\\"{\\\\\\\"start\\\\\\\":\\\\\\\"2026-01\\\\\\\",\\\\\\\"basis\\\\\\\":\\\\\\\"net\\\\\\\",\\\\\\\"declared\\\\\\\":true,\\\\\\\"auto\\\\\\\":false}\\\",\\\"MZN\\\",[{\\\"id\\\":\\\"rational-0\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA periódico 1\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"1.00\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"private_health\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos já delimitados do tratamento, preço incluído\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"rational-1\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA periódico 2\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"100\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"private_health\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos já delimitados do tratamento, preço incluído\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"},{\\\"id\\\":\\\"rational-2\\\",\\\"period\\\":\\\"2026-01\\\",\\\"description\\\":\\\"SYNTHETIC QA periódico 3\\\",\\\"establishment\\\":\\\"SYNTHETIC QA estabelecimento\\\",\\\"amount\\\":\\\"0.02\\\",\\\"basis\\\":\\\"included\\\",\\\"treatment\\\":\\\"private_health\\\",\\\"confirmed\\\":[0,1],\\\"evidence\\\":\\\"SYNTHETIC QA — pressupostos já delimitados do tratamento, preço incluído\\\",\\\"sourceAmount\\\":null,\\\"sourcePeriod\\\":\\\"2026-01\\\",\\\"sourceCurrency\\\":\\\"MZN\\\",\\\"source\\\":\\\"Introdução directa; projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"rational-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA periódico 1\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"1.00\",\"basis\":\"included\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos já delimitados do tratamento, preço incluído\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"rational-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA periódico 2\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos já delimitados do tratamento, preço incluído\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"rational-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA periódico 3\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"0.02\",\"basis\":\"included\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos já delimitados do tratamento, preço incluído\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"rational-0\",\"field\":\"03\",\"net\":\"0.952381\",\"vat\":\"0.047619\",\"gross\":\"1.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"Base e IVA conservados como fracções exactas (preço×20/21 e preço/21). Decimal a6casas é apresentação técnica, metade para cima; não é regra de arredondamento da declaração nem imposto final a pagar.\",\"article\":\"CIVA arts.15(10),17-A(a)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\",\"exact\":{\"net\":{\"numerator\":\"20\",\"denominator\":\"21\"},\"vat\":{\"numerator\":\"1\",\"denominator\":\"21\"},\"gross\":{\"numerator\":\"1\",\"denominator\":\"1\"}}},{\"id\":\"rational-1\",\"field\":\"03\",\"net\":\"95.238095\",\"vat\":\"4.761905\",\"gross\":\"100.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"Base e IVA conservados como fracções exactas (preço×20/21 e preço/21). Decimal a6casas é apresentação técnica, metade para cima; não é regra de arredondamento da declaração nem imposto final a pagar.\",\"article\":\"CIVA arts.15(10),17-A(a)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\",\"exact\":{\"net\":{\"numerator\":\"2000\",\"denominator\":\"21\"},\"vat\":{\"numerator\":\"100\",\"denominator\":\"21\"},\"gross\":{\"numerator\":\"100\",\"denominator\":\"1\"}}},{\"id\":\"rational-2\",\"field\":\"03\",\"net\":\"0.019048\",\"vat\":\"0.000952\",\"gross\":\"0.02\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"Base e IVA conservados como fracções exactas (preço×20/21 e preço/21). Decimal a6casas é apresentação técnica, metade para cima; não é regra de arredondamento da declaração nem imposto final a pagar.\",\"article\":\"CIVA arts.15(10),17-A(a)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\",\"exact\":{\"net\":{\"numerator\":\"2\",\"denominator\":\"105\"},\"vat\":{\"numerator\":\"1\",\"denominator\":\"1050\"},\"gross\":{\"numerator\":\"1\",\"denominator\":\"50\"}}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"0.00\",\"03\":\"96.209524\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"04\":\"4.810476\",\"06\":\"0.00\"},\"exactFields\":{\"01\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"10102\",\"denominator\":\"105\"},\"04\":{\"numerator\":\"5051\",\"denominator\":\"1050\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"},\"history\":[{\"version\":\"iva-operations-l1/2\",\"revision\":1,\"calculatedAt\":\"2026-10-24T11:12:29.849Z\",\"opportunity\":\"opportunity:310\",\"location\":\"Manica\",\"currency\":\"MZN\",\"key\":\"[\\\"iva-operations-l1/2\\\",[{\\\"id\\\":\\\"general\\\",\\\"label\\\":\\\"Operação interna geral\\\",\\\"field\\\":\\\"01\\\",\\\"rate\\\":16,\\\"article\\\":\\\"CIVA arts.1,6,15(1),17(1–2); art.34 (Lei10/2025)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273)); Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023; Lei10/2025, BR248, suplemento1, PDF14–15 (2180(14)–(15)); arts.1/2/3/5; efeitos01/01/2026\\\",\\\"conditions\\\":[\\\"Operação localizada e tributável em Moçambique, no regime normal\\\",\\\"Contraprestação completa; sem base especial do art.15(2), isenção ou taxa reduzida\\\"]},{\\\"id\\\":\\\"private_health\\\",\\\"label\\\":\\\"Serviços médicos e sanitários privados\\\",\\\"field\\\":\\\"03\\\",\\\"rate\\\":5,\\\"article\\\":\\\"CIVA arts.15(10),17-A(a)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\\\",\\\"conditions\\\":[\\\"Serviço médico/sanitário ou operação estreitamente conexa\\\",\\\"Prestador hospitalar privado, clínica, dispensário ou similar\\\"]},{\\\"id\\\":\\\"private_education\\\",\\\"label\\\":\\\"Ensino privado reconhecido\\\",\\\"field\\\":\\\"03\\\",\\\"rate\\\":5,\\\"article\\\":\\\"CIVA arts.15(10),17-A(b)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\\\",\\\"conditions\\\":[\\\"Ensino ou bens/serviços conexos prestados pelo estabelecimento\\\",\\\"Estabelecimento privado integrado no Sistema Nacional de Ensino e reconhecido pelo Ministério competente\\\"]},{\\\"id\\\":\\\"private_training\\\",\\\"label\\\":\\\"Formação profissional privada\\\",\\\"field\\\":\\\"03\\\",\\\"rate\\\":5,\\\"article\\\":\\\"CIVA arts.15(10),17-A(c)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\\\",\\\"conditions\\\":[\\\"Formação profissional ou fornecimentos conexos pelo prestador, não venda autónoma de materiais\\\",\\\"Prestador privado\\\"]},{\\\"id\\\":\\\"personal_lessons\\\",\\\"label\\\":\\\"Lições ministradas a título pessoal\\\",\\\"field\\\":\\\"03\\\",\\\"rate\\\":5,\\\"article\\\":\\\"CIVA arts.15(10),17-A(d)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\\\",\\\"conditions\\\":[\\\"Lições ministradas a título pessoal\\\",\\\"Matérias de ensino escolar ou superior\\\"]},{\\\"id\\\":\\\"export_goods\\\",\\\"label\\\":\\\"Exportação de bens pelo vendedor\\\",\\\"field\\\":\\\"05\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.13(1)(a),19(1)(b)(i)\\\",\\\"source\\\":\\\"CIVA republicado Lei13/2016, BR156, 10.º suplemento, PDF9–15 (1426(267)–(273))\\\",\\\"conditions\\\":[\\\"Bens expedidos/transportados para o estrangeiro pelo vendedor ou terceiro por sua conta\\\",\\\"Saída documentada, ou pressuposto expresso da projecção; não mera venda a cliente estrangeiro\\\"]},{\\\"id\\\":\\\"housing_rent\\\",\\\"label\\\":\\\"Locação de imóvel para habitação\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA art.9(5), redacção Lei22/2022; art.19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\\\",\\\"conditions\\\":[\\\"Locação de imóvel para fins de habitação\\\",\\\"Não é hospedagem nem locação comercial/industrial ou serviço autónomo\\\"]},{\\\"id\\\":\\\"public_health\\\",\\\"label\\\":\\\"Serviços médicos e sanitários públicos\\\",\\\"field\\\":\\\"07\\\",\\\"rate\\\":0,\\\"article\\\":\\\"CIVA arts.9(1)(a),10(1),19(1)\\\",\\\"source\\\":\\\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); 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projecção, não declaração submetida\\\"}],[{\\\"period\\\":\\\"2026-01\\\",\\\"complete\\\":true}]]\",\"inputs\":[{\"id\":\"rational-0\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA periódico 1\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"1\",\"basis\":\"included\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos já delimitados do tratamento, preço incluído\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"rational-1\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA periódico 2\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"100\",\"basis\":\"included\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos já delimitados do tratamento, preço incluído\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"},{\"id\":\"rational-2\",\"period\":\"2026-01\",\"description\":\"SYNTHETIC QA periódico 3\",\"establishment\":\"SYNTHETIC QA estabelecimento\",\"amount\":\"0.02\",\"basis\":\"included\",\"treatment\":\"private_health\",\"confirmed\":[0,1],\"evidence\":\"SYNTHETIC QA — pressupostos já delimitados do tratamento, preço incluído\",\"sourceAmount\":null,\"sourcePeriod\":\"2026-01\",\"sourceCurrency\":\"MZN\",\"source\":\"Introdução directa; projecção, não declaração submetida\"}],\"rows\":[{\"id\":\"rational-0\",\"field\":\"03\",\"net\":\"0.952381\",\"vat\":\"0.047619\",\"gross\":\"1.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"Base e IVA conservados como fracções exactas (preço×20/21 e preço/21). Decimal a6casas é apresentação técnica, metade para cima; não é regra de arredondamento da declaração nem imposto final a pagar.\",\"article\":\"CIVA arts.15(10),17-A(a)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\",\"exact\":{\"net\":{\"numerator\":\"20\",\"denominator\":\"21\"},\"vat\":{\"numerator\":\"1\",\"denominator\":\"21\"},\"gross\":{\"numerator\":\"1\",\"denominator\":\"1\"}}},{\"id\":\"rational-1\",\"field\":\"03\",\"net\":\"95.238095\",\"vat\":\"4.761905\",\"gross\":\"100.00\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"Base e IVA conservados como fracções exactas (preço×20/21 e preço/21). Decimal a6casas é apresentação técnica, metade para cima; não é regra de arredondamento da declaração nem imposto final a pagar.\",\"article\":\"CIVA arts.15(10),17-A(a)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\",\"exact\":{\"net\":{\"numerator\":\"2000\",\"denominator\":\"21\"},\"vat\":{\"numerator\":\"100\",\"denominator\":\"21\"},\"gross\":{\"numerator\":\"100\",\"denominator\":\"1\"}}},{\"id\":\"rational-2\",\"field\":\"03\",\"net\":\"0.019048\",\"vat\":\"0.000952\",\"gross\":\"0.02\",\"rate\":5,\"status\":\"calculated\",\"reason\":\"Base e IVA conservados como fracções exactas (preço×20/21 e preço/21). Decimal a6casas é apresentação técnica, metade para cima; não é regra de arredondamento da declaração nem imposto final a pagar.\",\"article\":\"CIVA arts.15(10),17-A(a)\",\"source\":\"Lei22/2022, BR250, 2.º suplemento, PDF1–4 (2252(25)–(28)); arts.1/2/6; efeitos01/01/2023\",\"exact\":{\"net\":{\"numerator\":\"2\",\"denominator\":\"105\"},\"vat\":{\"numerator\":\"1\",\"denominator\":\"1050\"},\"gross\":{\"numerator\":\"1\",\"denominator\":\"50\"}}}],\"periods\":[{\"period\":\"2026-01\",\"fields\":{\"01\":\"0.00\",\"03\":\"96.209524\",\"05\":\"0.00\",\"07\":\"0.00\",\"02\":\"0.00\",\"04\":\"4.810476\",\"06\":\"0.00\"},\"exactFields\":{\"01\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"02\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"03\":{\"numerator\":\"10102\",\"denominator\":\"105\"},\"04\":{\"numerator\":\"5051\",\"denominator\":\"1050\"},\"05\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"06\":{\"numerator\":\"0\",\"denominator\":\"1\"},\"07\":{\"numerator\":\"0\",\"denominator\":\"1\"}},\"reasons\":[]}],\"rounding\":\"Base líquida: precisão técnica6decimais, metade para cima, sem arredondamento final da declaração. Preço geral com IVA: base=preço×100/116, arredondada à unidade mais próxima (metade para cima), IVA=preço−base, CIVA art.34 redacção Lei10/2025. Preço incluído5%: fracções exactas preço×20/21 e preço/21 conservadas; decimal a6casas/metade para cima apenas na apresentação. A regra declarativa não é presumida.\"}]}}}","purpose":"simulate_only"} |