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A presente dissertação incide sobre a análise do mundo virtual, conhecido como Metaverso, e sua respetiva tributação fiscal em sede de IVA – Imposto Sobre o Valor Acrescentado, numa perspetiva da União Europeia. Iremos nos debruçar sobre Estado de Arte do Metaverso, iniciando uma discussão geral sobre a temática do Metaverso e IVA, de forma a analisar o ponto de situação que nos encontramos, riscos e problemas emergentes, as soluções já identificadas, as respostas legislativas e jurisprudenciais, e lacunas a serem preenchidas. Seguiremos uma linha cronológica estrutural entre o passado e o presente, o Metaverso (mundo virtual), o IVA (mundo real), o encontro dos dois mundos e por fim, uma reflexão sobre algumas considerações para o futuro.
This dissertation focuses on the analysis of the virtual world, known as the Metaverse, and its respective taxation under VAT – Value Added Tax, from a European Union perspective. Our central point is the State of the Art of the Metaverse, initiating a general discussion on the subject of the Metaverse and VAT, in order to analyze the current situation, risks and issues, the solutions already identified, the legislative and jurisprudential responses, and gaps to be filled. A structural chronological line will be followed, between the past and the present: the Metaverse (virtual world), VAT (real world), the meeting of the two worlds and finally, a reflection on some considerations for the future.
This dissertation focuses on the analysis of the virtual world, known as the Metaverse, and its respective taxation under VAT – Value Added Tax, from a European Union perspective. Our central point is the State of the Art of the Metaverse, initiating a general discussion on the subject of the Metaverse and VAT, in order to analyze the current situation, risks and issues, the solutions already identified, the legislative and jurisprudential responses, and gaps to be filled. A structural chronological line will be followed, between the past and the present: the Metaverse (virtual world), VAT (real world), the meeting of the two worlds and finally, a reflection on some considerations for the future.
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Metaverso IVA Imposto sobre o valor acrescentado Tributação Mundo virtual União Europeia NFTs Vídeojogos virtuais Eventos virtuais In-game money VAT Value added tax Tax Virtual world Europen Union Online video games Virtual events