O IVA no comércio eletrónico

: análise das alterações às regras do IVA para o comércio eletrónico em Portugal

Abstract

The subject of this research work is the review and analysis of the new legislation on Value Added Tax (VAT) in Electronic Commerce, introduced, namely, by the VAT Package in Electronic Commerce implemented at European Union level.
The present master's dissertation was developed with the objective of analysing the main implications of the changes, namely the adoption of the One Stop Shop (OSS), for the member states and for the taxable persons and platforms
that transact under the new rules introduced, in Portugal, by the Law No. 47/2020.
An analysis was made of the VAT Code, the VAT Regime for Intra-Community Transactions, and the complementary legislation. After analysing the legislation, where the fundamental elements of the regime were presented, it was possible to highlight substantial improvements compared to the previous one, but it still appears as a matter subject to considerable complexity and that is not free from criticism and imperfections. Therefore, some proposals are presented to improve the rules that are considered less adequate to the objective.
The work carried out led to the conclusion that the legislation on electronic commerce has strong implications for all the involved, so it must be improved and reformulated to ensure greater efficiency, simplification, and equity in the process of collecting and liquidating VAT without promoting tax evasion.

Date of Award	11 Jul 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Paulo Alves (Supervisor)