Volume 12 – 2022 (0004)

O Comércio Eletrónico na União Europeia e o Novo Regime do IVA

Eduardo Martins 1

1 ISCET – High Institute of Business and Tourism Sciences, Porto, Portugal

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Martins, E. (2022). O Comércio Eletrónico na União Europeia e o Novo Regime do IVA, Percursos & Ideias, 12, 27-30.


Published 12 October 2022. Language: Portuguese.

Section: International Commerce.

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Although there is no Value Added Tax within the European Union, national tax regimes pose problems for cross-border transactions, namely in terms of multiple taxation on the same product or service and different national rates on the same tax factor which claimed for a definite solution. The growth of e-commerce and its international potential imposed an increased sense of importance to this movement. The new cross-border VAT regime, part of the European Commission’s Digital Single Market Strategy, in which the EU intends to modernize and simplify the VAT system for online sales of goods, seeks to address these problems and strengthen the European Union’s internal market through innovative mechanisms, such as the VAT Single Desk. This article seeks to understand these movements of legislative innovation, evaluating their broad impact on the national legal system and the European Union.


VAT, European Union, One Stop Shop, Council Directive (EU) 2017/2455, Council Directive (EU) 2019/1995.


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