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O regime especial de IVA aplicável às agências de viagens
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Abstract(s)
O tema da presente dissertação tem por objeto o estudo do Regime Especial de IVA aplicável às agências de viagens, seguindo as necessárias adaptações, tendo em conta as normas em uso no Instituto Superior de Contabilidade e Administração de Lisboa. O objetivo primordial da investigação prende-se sobre a aplicabilidade direta do imposto nas transações contabilísticas e fiscais efetuadas por sujeitos passivos. Seguindo-se, do estudo sobre a rentabilidade económica que as agências oferecem ao Estado português, bem como a influência e a representatividade do turismo português no PIB. O trabalho encontra-se estruturado em três partes fundamentais, a primeira fase, dedicada ao enquadramento cronológico da evolução do imposto em causa, o IVA, bem como a sua sujeição, exigibilidade e outras problemáticas. Por outro lado, analisaremos de forma prática a contabilização de diversos casos, partindo de uma análise real, a uma agência de viagens, denominada, Go Discover - Viagens e Turismo, dos aspetos contabilísticos aplicáveis às agências de viagens e conforme o disposto na legislação nacional e comunitária. Na segunda fase, com o intuito de contextualizar historicamente a evolução turística, pretendemos, ao longo deste trabalho, percorrer concretamente o progresso do turismo em Portugal. Na terceira e última fase, em modo conclusivo, proferirmos as devidas conclusões retiradas da investigação. Por fim, com a realização desta dissertação, esperamos contribuir significativamente para o aprofundamento da temática abordada, assim como o desenvolvimento de trabalhos futuros.
The proposed topic of this dissertation aims to analyze the Special VAT Regime applicable to Travel Agencies, adapting in conformity to regulations, and taking into account the standards in use in Higher Institute of Accounting and Administration of Lisbon. The prime objective of the study is related to the direct applicability of tax in both accounting and tax transactions by passive subjects. Another objective is to analyze the economic profitability that different agencies offer to the Portuguese State, as well as the influence and representativeness that tourism has in Portugal’s GDP. This work is divided into three main sections. The first section is related to the chronological framework of the evolution of the aforementioned tax, as well as its subjugation, enforceability, and other relevant actions. Some practical cases will also be analyzed, a real analysis, at a travel agency, namely, Go Discover – Viagens e Turismo, by analyzing the accounting aspects applicable to travel agencies and by the national and community legislations. In the second section, as a way to historically contextualize the evolution of tourism in Portugal, we intend to go through its progress in a concrete way. In the third and last section, the relevant conclusions obtained from the study will be presented. Finally, by carrying out this dissertation, we hope to contribute, significantly, to a better understanding of the addressed topic as well as to provide some guidance for future works.
The proposed topic of this dissertation aims to analyze the Special VAT Regime applicable to Travel Agencies, adapting in conformity to regulations, and taking into account the standards in use in Higher Institute of Accounting and Administration of Lisbon. The prime objective of the study is related to the direct applicability of tax in both accounting and tax transactions by passive subjects. Another objective is to analyze the economic profitability that different agencies offer to the Portuguese State, as well as the influence and representativeness that tourism has in Portugal’s GDP. This work is divided into three main sections. The first section is related to the chronological framework of the evolution of the aforementioned tax, as well as its subjugation, enforceability, and other relevant actions. Some practical cases will also be analyzed, a real analysis, at a travel agency, namely, Go Discover – Viagens e Turismo, by analyzing the accounting aspects applicable to travel agencies and by the national and community legislations. In the second section, as a way to historically contextualize the evolution of tourism in Portugal, we intend to go through its progress in a concrete way. In the third and last section, the relevant conclusions obtained from the study will be presented. Finally, by carrying out this dissertation, we hope to contribute, significantly, to a better understanding of the addressed topic as well as to provide some guidance for future works.
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Keywords
Imposto sobre o valor acrescentado Turismo Agências de viagens União Europeia Neutralidade Value-added tax Tourism Travel agencies European Union Neutrality Go Discover