{"id":204184,"date":"2025-08-20T14:53:51","date_gmt":"2025-08-20T12:53:51","guid":{"rendered":"https:\/\/asdgroupcustoms.com\/a-representacao-fiscal-pontual-regime-42-00-termina-a-31-12-2025-o-que-as-empresas-nao-europeias-devem-saber\/"},"modified":"2026-02-03T17:03:09","modified_gmt":"2026-02-03T16:03:09","slug":"a-representacao-fiscal-pontual-regime-42-00-termina-a-31-12-2025-o-que-as-empresas-nao-europeias-devem-saber","status":"publish","type":"post","link":"https:\/\/asdgroupcustoms.com\/pt\/a-representacao-fiscal-pontual-regime-42-00-termina-a-31-12-2025-o-que-as-empresas-nao-europeias-devem-saber\/","title":{"rendered":"A representa\u00e7\u00e3o fiscal pontual (regime 42 00) termina a 31\/12\/2025 \u2013 o que as empresas n\u00e3o europeias devem saber"},"content":{"rendered":"\n<p>A <strong>Lei das Finan\u00e7as para 2025<\/strong> confirma a aboli\u00e7\u00e3o da representa\u00e7\u00e3o fiscal pontual para importa\u00e7\u00f5es ao abrigo do <a href=\"https:\/\/www.asd-int.com\/pt-pt\/em-que-consiste-o-regime-aduaneiro-42\/\" target=\"_blank\" rel=\"noreferrer noopener\">regime aduaneiro 42<\/a>, um mecanismo amplamente utilizado por empresas n\u00e3o europeias, incluindo as do Reino Unido. <a href=\"https:\/\/www.asd-int.com\/pt-pt\/eliminacao-do-regime-4200-o-que-muda-a-partir-de-1-de-janeiro-de-2026\/\" target=\"_blank\" rel=\"noopener\">Esta altera\u00e7\u00e3o entrar\u00e1 em vigor a <strong>31 de dezembro de 2025<\/strong><\/a>, dando \u00e0s empresas afetadas alguns meses para se prepararem.<\/p>\n\n<h2 class=\"wp-block-heading\">O que significa isto na pr\u00e1tica?<\/h2>\n\n<p>O regime de representa\u00e7\u00e3o fiscal pontual, estabelecido no <strong>Artigo 289 A III do C\u00f3digo Geral de Impostos Franc\u00eas (CGI)<\/strong>, est\u00e1 a ser revogado. Os representantes aduaneiros registados deixar\u00e3o de poder utilizar o seu pr\u00f3prio n\u00famero de IVA para atuar como representantes fiscais pontuais para empresas n\u00e3o pertencentes \u00e0 UE que importem ao abrigo do regime aduaneiro 42.<\/p>\n\n<p>Como resultado, as empresas n\u00e3o europeias ter\u00e3o agora de:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Registar-se para o IVA em Fran\u00e7a<\/strong>;<\/li>\n\n\n\n<li><strong>Apresentar as suas pr\u00f3prias declara\u00e7\u00f5es de IVA<\/strong>.<\/li>\n<\/ul>\n\n<p><a href=\"https:\/\/www.asd-int.com\/pt-pt\/mandato-fiscal\/\" target=\"_blank\" rel=\"noopener\">O novo regime de agente fiscal<\/a> ao abrigo do <strong>Artigo 289 A bis<\/strong> <strong>n\u00e3o<\/strong> cobre importa\u00e7\u00f5es ao abrigo do regime aduaneiro 42 00, pelo que n\u00e3o pode ser utilizado como alternativa.<\/p>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-81asx\">\r\n<div class=\"eb-parent-wrapper eb-parent-eb-notice-81asx \">\r\n<div class=\"eb-notice-wrapper eb-notice-81asx\" data-id=\"eb-notice-81asx\" data-show-again=\"false\">\r\n<div class=\"eb-notice-title-wrapper\">\r\n<div class=\"eb-notice-title\">\u26a0\ufe0f Prazo alargado<\/div><br><\/div><br>&nbsp;<br><div>\r\n<div class=\"eb-notice-text\">Inicialmente, esta altera\u00e7\u00e3o deveria entrar em vigor a 1 de janeiro de 2025. Uma decis\u00e3o sobre o IVA datada de 14 de maio de 2025 adiou o prazo para 31 de dezembro de 2025, dando \u00e0s empresas n\u00e3o europeias tempo adicional para cumprir. ping em todas as encomendas<\/div><br><\/div><br><\/div><br><\/div><br><\/div>\n\n<h2 class=\"wp-block-heading\">Implica\u00e7\u00f5es diretas para empresas n\u00e3o europeias<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Devem obter um <strong>n\u00famero de IVA franc\u00eas<\/strong> e apresentar as suas pr\u00f3prias declara\u00e7\u00f5es de IVA.<\/li>\n\n\n\n<li>O novo regime de agente fiscal (Artigo 289 A bis) <strong>n\u00e3o<\/strong> se aplica a importa\u00e7\u00f5es ao abrigo do regime 42.<\/li>\n\n\n\n<li>As empresas do Reino Unido e outras empresas n\u00e3o pertencentes \u00e0 UE devem <strong>registar-se para o IVA em Fran\u00e7a antes de 31 de dezembro de 2025<\/strong> para continuar a importar ao abrigo do <strong>Incoterm DDP<\/strong>.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Como funcionava o regime 42 com a representa\u00e7\u00e3o fiscal pontual<\/h2>\n\n<p>Exemplo: Uma empresa do Reino Unido vende mercadorias a um cliente espanhol ao abrigo do Incoterm DDP. As mercadorias s\u00e3o desalfandegadas em Fran\u00e7a, com a empresa do Reino Unido como importador oficial, e depois enviadas imediatamente para o cliente espanhol.<\/p>\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"902\" height=\"770\" src=\"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies.jpg\" alt=\"\" class=\"wp-image-200877\" srcset=\"https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies.jpg 902w, https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies-300x256.jpg 300w, https:\/\/asdgroupcustoms.com\/wp-content\/uploads\/2025\/08\/reminder-regime-42-non-eu-companies-768x656.jpg 768w\" sizes=\"(max-width: 902px) 100vw, 902px\" \/><\/figure>\n\n<h3 class=\"wp-block-heading\"><strong>Condi\u00e7\u00f5es para a isen\u00e7\u00e3o de IVA nas importa\u00e7\u00f5es:<\/strong><\/h3>\n\n<ol class=\"wp-block-list\">\n<li>As mercadorias importadas devem ser enviadas para outro Estado-Membro da UE (por exemplo, Espanha) ao abrigo do regime 42.<\/li>\n\n\n\n<li>O importador oficial em Fran\u00e7a deve ser o vendedor (por exemplo, a empresa do Reino Unido).<\/li>\n\n\n\n<li>O envio intra-UE deve ocorrer imediatamente ap\u00f3s a importa\u00e7\u00e3o (m\u00e1ximo de 48 horas na pr\u00e1tica).<\/li>\n\n\n\n<li>O importador deve fornecer \u00e0s alf\u00e2ndegas prova do transporte intra-UE.<\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\"><strong>Papel do representante fiscal pontual<\/strong><\/h3>\n\n<p>At\u00e9 31 de dezembro de 2025, uma empresa do Reino Unido poderia nomear um representante fiscal pontual (por exemplo, <strong><a href=\"https:\/\/asdgroupcustoms.com\/pt\/sobre-o-asd-group-customs\/\">ASD Group Customs<\/a><\/strong>) utilizando o seu pr\u00f3prio n\u00famero de IVA na declara\u00e7\u00e3o aduaneira. Este representante tamb\u00e9m tratava de todas as obriga\u00e7\u00f5es de declara\u00e7\u00e3o fiscal, incluindo:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>IVA<\/li>\n\n\n\n<li>Listas de vendas da UE<\/li>\n\n\n\n<li>Intrastat<\/li>\n<\/ul>\n\n<p>Este acordo permitia \u00e0s empresas n\u00e3o pertencentes \u00e0 UE <strong>evitar o registo de IVA em Fran\u00e7a<\/strong> e reduzir os custos administrativos.<\/p>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-t4dx0\">\r\n<div class=\"eb-parent-wrapper eb-parent-eb-notice-t4dx0 \">\r\n<div class=\"eb-notice-wrapper eb-notice-t4dx0\" data-id=\"eb-notice-t4dx0\" data-show-again=\"false\">\r\n<div class=\"eb-notice-title-wrapper\">\r\n<div class=\"eb-notice-title\">\u26a0\ufe0f Importante<\/div><br><\/div><br>&nbsp;<br><div>\r\n<div class=\"eb-notice-text\">A partir de 1 de janeiro de 2026, tal n\u00e3o ser\u00e1 mais poss\u00edvel. As empresas do Reino Unido devem registar-se diretamente junto das autoridades fiscais francesas e obter um n\u00famero de IVA franc\u00eas para continuar estas opera\u00e7\u00f5es.<\/div><br><\/div><br><\/div><br><\/div><br><\/div>\n\n<h2 class=\"wp-block-heading\">Porque o regime 42 perder\u00e1 o seu atrativo ap\u00f3s 2025<\/h2>\n\n<p>Desde 1 de janeiro de 2022, a <strong>autoliquida\u00e7\u00e3o do IVA de importa\u00e7\u00e3o<\/strong> ao abrigo do regime 40 tornou-se generalizada. Isto permite importa\u00e7\u00f5es para Fran\u00e7a de forma <strong>neutra em termos de IVA<\/strong>, com cobran\u00e7a e dedu\u00e7\u00e3o simult\u00e2neas na declara\u00e7\u00e3o de IVA francesa, tornando o regime 42 menos vantajoso.<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Limita\u00e7\u00f5es do regime 42 ap\u00f3s a reforma<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li>As empresas n\u00e3o francesas (especialmente as sediadas no Reino Unido) podiam anteriormente evitar o registo de IVA em Fran\u00e7a.<\/li>\n\n\n\n<li>A partir de 1 de janeiro de 2026, o <strong>registo de IVA em Fran\u00e7a ser\u00e1 obrigat\u00f3rio<\/strong> para importa\u00e7\u00f5es ao abrigo do regime 42.<\/li>\n\n\n\n<li>O regime 40 j\u00e1 oferece um <strong>mecanismo simplificado e neutro em termos de fluxo de caixa<\/strong>, sem pagamentos aduaneiros iniciais.<\/li>\n<\/ul>\n\n<p>\u27a1\ufe0f <strong>Conclus\u00e3o<\/strong><br\/>O regime 42 deixar\u00e1 de ser atrativo para empresas n\u00e3o europeias. Utilizar o <strong>regime 40 diretamente<\/strong> ser\u00e1 mais simples e consistente para as importa\u00e7\u00f5es.<\/p>\n\n<h2 class=\"wp-block-heading\">Como as empresas do Reino Unido se podem preparar<\/h2>\n\n<p><strong>A partir de 2026, as alternativas para o regime 42 incluem:<\/strong><\/p>\n\n<ol class=\"wp-block-list\">\n<li><strong>Obter um n\u00famero de IVA franc\u00eas:<\/strong> Obrigat\u00f3rio para importar ao abrigo do regime 42.<\/li>\n\n\n\n<li><strong>Ajustar os processos de importa\u00e7\u00e3o:<\/strong> Rever a log\u00edstica para cumprir os novos requisitos, incluindo entregas intra-UE.<\/li>\n\n\n\n<li><strong>Formar o pessoal:<\/strong> Garantir que as equipas compreendem as novas regras fiscais e aduaneiras.<\/li>\n\n\n\n<li><strong>Consultar especialistas:<\/strong> Consultores fiscais ou aduaneiros podem ajudar a evitar erros dispendiosos.<\/li>\n\n\n\n<li><strong>Atualizar os sistemas de contabilidade:<\/strong> Incorporar novas obriga\u00e7\u00f5es de IVA para transa\u00e7\u00f5es intra-UE fluidas.<\/li>\n\n\n\n<li><strong>Informar clientes e parceiros:<\/strong> Comunicar as altera\u00e7\u00f5es futuras para garantir uma transi\u00e7\u00e3o suave.<\/li>\n\n\n\n<li><strong>Avaliar o impacto financeiro:<\/strong> Adaptar a estrat\u00e9gia empresarial para refletir os novos regulamentos.<\/li>\n\n\n\n<li><strong>Aproveitar as oportunidades de neg\u00f3cio em Fran\u00e7a:<\/strong> obter um n\u00famero de IVA franc\u00eas n\u00e3o deve ser visto como uma limita\u00e7\u00e3o, mas como uma verdadeira oportunidade para expandir e desenvolver o seu neg\u00f3cio no mercado franc\u00eas.<\/li>\n<\/ol>\n\n<p>Ao implementar estas etapas, as empresas do Reino Unido podem <strong>transitar suavemente<\/strong> e continuar a importar sem interrup\u00e7\u00f5es.<\/p>\n\n<h2 class=\"wp-block-heading\">Antecipar o registo de IVA com o ASD Group Customs<\/h2>\n\n<p>A partir de 1 de janeiro de 2026, <strong>todas as empresas n\u00e3o pertencentes \u00e0 UE devem estar registadas para o IVA em Fran\u00e7a<\/strong> para continuar a importar.<\/p>\n\n<p><strong>O ASD Group Customs pode ajudar com o registo de IVA<\/strong> para garantir as suas opera\u00e7\u00f5es de importa\u00e7\u00e3o-exporta\u00e7\u00e3o na UE.<\/p>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-n911x\">\r\n<div class=\"eb-parent-wrapper eb-parent-eb-notice-n911x \">\r\n<div class=\"eb-notice-wrapper eb-notice-n911x\" data-id=\"eb-notice-n911x\" data-show-again=\"false\">\r\n<div class=\"eb-notice-title-wrapper\">\r\n<div class=\"eb-notice-title\">\u26a0\ufe0f Importante<\/div><br><\/div><br>&nbsp;<br><div>\r\n<div class=\"eb-notice-text\">O registo pode demorar at\u00e9 45 dias. Comece agora para evitar atrasos nas alf\u00e2ndegas!<\/div><br><\/div><br><\/div><br><\/div><br><\/div>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Lei das Finan\u00e7as para 2025 confirma a aboli\u00e7\u00e3o da representa\u00e7\u00e3o fiscal pontual para importa\u00e7\u00f5es ao abrigo do regime aduaneiro 42, um mecanismo amplamente utilizado por empresas n\u00e3o europeias, incluindo as do Reino Unido. Esta altera\u00e7\u00e3o entrar\u00e1 em vigor a 31 de dezembro de 2025, dando \u00e0s empresas afetadas alguns meses para se prepararem. O [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":200907,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[115],"tags":[642,806,807],"country":[242,241],"class_list":["post-204184","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-alfandega","tag-iva-pt","tag-regime-42-00-pt","tag-representacao-fiscal-pontual","country-france-pt","country-european-union-pt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A representa\u00e7\u00e3o fiscal pontual (regime 42 00) termina a 31\/12\/2025 | ASD Group Customs<\/title>\n<meta name=\"description\" content=\"A partir de 2026, a representa\u00e7\u00e3o fiscal pontual terminar\u00e1. 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