O risco de não cobrança no IVA e a inversão do sujeito passivo

Abstract

The main objective of this dissertation is to critically analyze the impact of adopting the reverse charge mechanism in the context of VAT collection in the European Union, both in terms of simplifying administrative constraints and as an instrument to combat fraud. In the area of administrative simplification, the study will examine the application of the reverse charge mechanism in cross-border B2B (Business to Business) transactions latu sensu and its effects on VAT collection. This will be followed by a summary note on the legislative changes introduced by the ViDA (VAT in the Digital Age) package, which aim to modernize the VAT system, reduce fraud, and improve tax collection. Next, after studying the concept of VAT fraud, the right to deduct input VAT by the purchaser of goods or services will be briefly addressed and the different forms of application of the reverse charge in internal B2B operations will be analyzed, from cases of sectoral, temporary and non-temporary reverse charge, to the quick reaction mechanism, including the generalized reverse charge mechanism, concluding with the impact of these measures on VAT collection. The analysis carried out allows the conclusion that, in the administrative domain, the application of the reverse charge mechanism results in a reduction of the risk of non collection of VAT, by transferring the obligation to pay the tax to the acquiring taxable person established in the Member State where the VAT is due, which coincides with the jurisdiction of the tax authority responsible for collecting the tax. Furthermore, in cases where VAT is no longer levied on financially unstable establishments but is instead levied on the recipient of the goods or services, the reverse charge mechanism serves to strengthen the guarantee of tax collection. It should be emphasized, however, that the main advantage of this mechanism lies in its proven effectiveness in mitigating tax fraud, providing a significant improvement in the VAT collection system, which outweighs the high administrative and compliance costs associated with its application.

Date of Award	9 Feb 2026
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Miguel Correia (Supervisor)