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O risco de não cobrança no IVA e a inversão do sujeito passivo
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A presente dissertação tem como objetivo principal analisar criticamente o impacto da adoção do mecanismo de inversão do sujeito passivo (reverse charge) no contexto da cobrança do IVA na União Europeia, tanto no que respeita à simplificação de constrangimentos administrativos, como enquanto instrumento de combate à fraude. No âmbito da simplificação administrativa, proceder-se-á ao estudo da aplicação do reverse charge nas operações B2B (Business to Business) transfronteiriças latu sensu e aos seus efeitos no que respeita à cobrança do IVA, seguindo-se uma nota sumária sobre as alterações legislativas introduzidas pelo pacote ViDA (VAT in the Digital Age), que visam modernizar o sistema do IVA, reduzir a fraude e melhorar o sistema de cobrança fiscal. Em seguida, após o estudo do conceito de fraude ao IVA, será abordado brevemente o direito à dedutibilidade do imposto suportado pelo adquirente dos bens ou serviços e analisar-se-ão as diferentes formas de aplicação do reverse charge nas operações B2B internas, desde os casos de inversão do sujeito passivo setorial, temporária e não temporária, até ao mecanismo de reação rápida, passando pelo mecanismo generalizado de inversão do sujeito passivo, concluindo com o impacto dessas medidas na cobrança do IVA. A análise efetuada permite concluir que, no domínio administrativo, a aplicação do mecanismo de inversão do sujeito passivo se traduz numa diminuição do risco de não cobrança do IVA, ao transferir a obrigação de pagamento do imposto para o sujeito passivo adquirente, estabelecido no Estado-Membro onde o IVA é devido, coincidente com a jurisdição da autoridade fiscal competente pela arrecadação do imposto. Acresce que, nos casos em que o IVA deixa de ser exigido a estabelecimentos financeiramente instáveis, para o ser ao destinatário dos bens ou serviços, o reverse charge desempenha um papel de reforço da garantia de arrecadação do imposto. Sublinhe-se, contudo, que a principal vantagem deste mecanismo reside na sua comprovada eficácia na mitigação da fraude fiscal, proporcionando uma melhoria significativa no sistema de cobrança do IVA, que se sobrepõe aos elevados custos administrativos e de compliance associados à sua aplicação.
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.
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.
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Cobrança do IVA Mecanismo de inversão do sujeito passivo Reverse charge Simplificação administrativa Fraude ao IVA Mecanismo de reação rápida Mecanismo generalizado de inversão do sujeito passivo VAT collection Reverse charge Administrative simplification VAT fraud Quick reaction mechanism Generalized reverse charge mechanism
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Licença CC
Sem licença CC