O impacto do E-invoicing e do E-reporting na operação do sistema do IVA
: análise de aspetos selecionados da proposta ViDA

  • Maria Inês de Carvalho Monteiro e Forray de Barros (Student)

Student thesis: Master's Thesis


This dissertation will explore the European Union's new proposal, called VAT in the Digital Age, better known as ViDA. The proposal is divided into three parts, but our analysis will focus on just one of them, the Digital Reporting Requirements, or DRR, which concerns the way transactions are communicated and reported to the tax authorities. Initially, we will understand the importance of the invoice in this process and more specifically the electronic invoice, which is really connected to the way reporting is implemented. Furthermore, it is important to make a short introduction to the beginnings of the electronic invoicing process, which began in Latin America, and then to its introduction in the European Union in the context of the transactions involving public entities. Then, we will look at the different reporting models that exist; the proposal regarding the creation of Digital Reporting Requirements at the European Union level; and the expected changes to the VAT Directive. The costs, benefits and advantages expected from this implementation will also be analyzed. Finally, to better understand the current status quo, we will do a comparative law analysis focusing on the analysis of the models of some countries such as Brazil and Chile, in South America; and France, Italy, Spain and Portugal, in Europe.
Date of Award23 Feb 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMiguel Correia (Supervisor)


  • VAT
  • E-reporting
  • E-invoicing


  • Mestrado em Direito

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