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As plataformas digitais e o IVA : all settled?
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O paradigma da digitalização da economia tem-se afirmado como uma questão central no quotidiano, impondo novos desafios ao legislador fiscal. Tanto a sociedade como os sistemas fiscais estão em constante mutação, num processo contínuo de adaptação às transformações digitais e às exigências de uma economia cada vez mais globalizada. Neste contexto, o crescimento exponencial e célere do e-commerce, impulsionado pela globalização, tem gerado impactos significativos em sede de tributação, designadamente no Imposto sobre o Valor Acrescentado (IVA), tendo transformado de forma expressiva a forma como se transacionam bens e serviços. No cerne desta discussão, encontram-se as interfaces eletrónicas, amplamente reconhecidas como “gigantes tecnológicas”, e assumidamente determinantes enquanto facilitadoras de transações. Face a esta permanente evolução, emergem novas questões que tornaram necessária a adaptação do IVA às complexidades espoletadas. Neste sentido, um passo significativo foi dado com a aprovação da Diretiva (UE) 2017/2455, e mais recentemente do pacote legislativo VIDA (VAT in the Digital Age), representando um marco consideravelmente relevante na modernização do quadro jurídico aplicável. Considerando o supraexposto, propõe-se o presente estudo escalpelizar as medidas que se destinam às plataformas digitais intermediárias nas relações B2C (Business-To Consumer), no que concerne às transmissões de bens, procurando enquadrá-las no contexto jurídico e económico atual, e visando, em última instância, responder à seguinte questão de investigação: “O IVA e as Plataformas Digitais — all settled?”
The digitalisation paradigm has emerged as a central issue in contemporary society, posing new challenges for tax legislators. Both society and tax systems are in constant transformation, continuously adapting to the dynamics of digital change and the demands of an increasingly globalised economy. In this context, the exponential and rapid growth of e-commerce, driven by globalisation, has had significant tax implications, particularly in the field of Value Added Tax (VAT), fundamentally reshaping how goods and services are traded. At the heart of this discussion lie electronic interfaces, widely recognised as “technological giants” which play a decisive role as facilitators of transactions. Given this ongoing evolution, new challenges have arisen, necessitating the adaptation of VAT to the complexities triggered by these developments. In this regard, a significant step was taken with the adoption of Council Directive (EU) 2017/2455, and more recently, the legislative package VAT in the Digital Age (ViDA), which marks a considerable milestone in the modernisation of the applicable legal framework. In light of the above, this study aims to examine the measures targeting digital platforms acting as intermediaries in B2C (Business-to-Consumer) transactions involving the supply of goods. It seeks to frame these developments within the current legal and economic context and ultimately to answer the following research question: "VAT and Digital Platforms — all settled?"
The digitalisation paradigm has emerged as a central issue in contemporary society, posing new challenges for tax legislators. Both society and tax systems are in constant transformation, continuously adapting to the dynamics of digital change and the demands of an increasingly globalised economy. In this context, the exponential and rapid growth of e-commerce, driven by globalisation, has had significant tax implications, particularly in the field of Value Added Tax (VAT), fundamentally reshaping how goods and services are traded. At the heart of this discussion lie electronic interfaces, widely recognised as “technological giants” which play a decisive role as facilitators of transactions. Given this ongoing evolution, new challenges have arisen, necessitating the adaptation of VAT to the complexities triggered by these developments. In this regard, a significant step was taken with the adoption of Council Directive (EU) 2017/2455, and more recently, the legislative package VAT in the Digital Age (ViDA), which marks a considerable milestone in the modernisation of the applicable legal framework. In light of the above, this study aims to examine the measures targeting digital platforms acting as intermediaries in B2C (Business-to-Consumer) transactions involving the supply of goods. It seeks to frame these developments within the current legal and economic context and ultimately to answer the following research question: "VAT and Digital Platforms — all settled?"
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IVA Plataformas digitais Fornecedor presumido E-commerce Digitalização VAT Digital platforms Deemed supplier Digitalisation
Contexto Educativo
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Licença CC
Sem licença CC