{"id":9615,"date":"2023-09-29T22:42:16","date_gmt":"2023-09-29T22:42:16","guid":{"rendered":"https:\/\/dropea.com\/dropea-impostos\/"},"modified":"2024-08-01T01:53:12","modified_gmt":"2024-08-01T01:53:12","slug":"dropea-impostos","status":"publish","type":"page","link":"https:\/\/dropea.com\/pt\/dropea-impostos\/","title":{"rendered":"Dropea – Impostos"},"content":{"rendered":"\t\t
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Impostos<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Dropea Limited<\/strong><\/p>\n

Level 3 (Suite No. 3001),Tower Business Centre, Tower Street
Swatar, BKR 4013
Birkirkara, Malta
VAT:<\/strong> MT29745525<\/p>\n

Com o objetivo de esclarecer a tributa\u00e7\u00e3o indireta decorrente das aquisi\u00e7\u00f5es de bens e servi\u00e7os realizadas pelos Dropshippers que operam no mercado espanhol atrav\u00e9s da Plataforma DROPEA, a seguir, respondemos a algumas das perguntas mais frequentes.<\/p>\n

Essas respostas s\u00e3o meramente informativas e, em nenhuma hip\u00f3tese, substituem a orienta\u00e7\u00e3o fiscal individualizada que cada contribuinte deve buscar, sob sua exclusiva responsabilidade.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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  • \n

    O que a DROPEA Fatura?<\/strong><\/p>\n

    A DROPEA n\u00e3o compra nem vende mercadorias.<\/p>\n

    A DROPEA (cuja denomina\u00e7\u00e3o corporativa \u00e9 Dropea Limited) \u00e9 uma entidade constitu\u00edda e com resid\u00eancia fiscal em Malta e presta aos seus clientes servi\u00e7os de intermedia\u00e7\u00e3o, transporte e log\u00edstica.<\/p>\n

    Portanto, a fatura que a DROPEA emitir para seus clientes ser\u00e1 pela presta\u00e7\u00e3o de seus servi\u00e7os, e n\u00e3o pela entrega de bens.<\/p>\n<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    • \n

      A fatura que recebo da DROPEA inclui IVA?<\/strong><\/p>\n

      Considerando que os clientes da DROPEA s\u00e3o considerados empres\u00e1rios ou profissionais, a fatura emitida pela DROPEA n\u00e3o inclui IVA (exceto se o cliente estiver estabelecido em Malta, caso em que a fatura incluiria o IVA de Malta).<\/p>\n

      Se o destinat\u00e1rio da fatura da DROPEA estiver estabelecido em territ\u00f3rio de aplica\u00e7\u00e3o do IVA comunit\u00e1rio, este ser\u00e1 o respons\u00e1vel pelo IVA atrav\u00e9s do mecanismo de invers\u00e3o do sujeito passivo, devendo \u201cautoliquidar\u201d o IVA em raz\u00e3o da aquisi\u00e7\u00e3o intracomunit\u00e1ria do servi\u00e7o prestado pela DROPEA.<\/p>\n

      Os clientes estabelecidos na Uni\u00e3o Europeia (exceto Malta e regi\u00f5es comunit\u00e1rias exclu\u00eddas da Diretiva IVA) dever\u00e3o fornecer um VAT Number<\/em> v\u00e1lido para comprovar sua condi\u00e7\u00e3o de empres\u00e1rio ou profissional.<\/p>\n<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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      • \n

        A fatura do meu Fornecedor inclui IVA?<\/strong><\/p>\n

        Nos casos em que a mercadoria adquirida do fornecedor esteja armazenada em territ\u00f3rio IVA espanhol (isto \u00e9, no territ\u00f3rio espanhol exceto nas Can\u00e1rias, Ceuta e Melilla) e o pedido seja entregue dentro do territ\u00f3rio IVA espanhol, a venda realizada pelo fornecedor ao Dropshipper estar\u00e1 sujeita ao IVA espanhol, com as seguintes peculiaridades:<\/p>\n

        \n\n\n\n\n\n
        Fornecedor estabelecido em:<\/strong><\/td>\nA fatura inclui IVA espanhol?<\/strong><\/td>\nInvers\u00e3o do sujeito passivo IVA espanhol<\/strong><\/td>\n<\/tr>\n
        Territ\u00f3rio IVA Espanhol<\/td>\nSim<\/td>\nN\u00e3o<\/td>\n<\/tr>\n
        Outro<\/td>\nN\u00e3o<\/td>\nSim<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

        Quando o fornecedor n\u00e3o estiver estabelecido em territ\u00f3rio IVA espanhol, o Dropshipper dever\u00e1 autoliquidar o IVA espanhol, atrav\u00e9s do mecanismo de invers\u00e3o do sujeito passivo.<\/p>\n

        Se, ao contr\u00e1rio, o pedido for enviado de territ\u00f3rio IVA espanhol para outro estado-membro da Uni\u00e3o Europeia onde esteja localizado o consumidor final, estaremos diante de uma opera\u00e7\u00e3o intracomunit\u00e1ria, dependendo o tratamento fiscal do estado-membro de atribui\u00e7\u00e3o do VAT Number<\/em> do Dropshipper:<\/p>\n

        \n\n\n\n\n\n\n\n\n
        VAT Number do Dropshipper<\/strong><\/td>\nFornecedor Estabelecido em:<\/strong><\/td>\n\u00bfA fatura inclui IVA espanhol<\/strong>?<\/strong><\/td>\nInvers\u00e3o do sujeito passivo IVA espanhol<\/strong><\/td>\n<\/tr>\n
        Espanha<\/td>\nTerrit\u00f3rio IVA Espanhol<\/td>\nSim<\/td>\nN\u00e3o<\/td>\n<\/tr>\n
        Espanha<\/td>\nFora do Territ\u00f3rio IVA Espanhol<\/td>\nN\u00e3o<\/td>\nSim<\/td>\n<\/tr>\n
        Outro estado-membro<\/td>\nN\/A<\/td>\nN\u00e3o. Opera\u00e7\u00e3o isenta <\/td>\nN\u00e3o<\/td>\n<\/tr>\n
        Sem VAT Number<\/td>\nTerrit\u00f3rio IVA Espanhol<\/td>\nSim<\/td>\nN\u00e3o<\/td>\n<\/tr>\n
        Sem VAT Number<\/td>\nFora do Territ\u00f3rio IVA Espanhol<\/td>\nN\u00e3o<\/td>\nSim<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

        Esta tributa\u00e7\u00e3o \u00e9 independente da decorrente da aquisi\u00e7\u00e3o intracomunit\u00e1ria que, se for o caso, o Dropshipper realizar no estado-membro de consumo do pedido.<\/p>\n<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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        • \n

          Se eu sou comerciante varejista, a fatura do fornecedor inclui o adicional de equival\u00eancia?<\/strong><\/p>\n

          No caso espec\u00edfico dos dropshippers aos quais se aplica o regime especial de acr\u00e9scimo de equival\u00eancia do IVA espanhol, dever\u00e3o comunicar isso ao seu fornecedor. O fornecedor tamb\u00e9m verificar\u00e1 no site da AEAT. <\/p>\n

          Nos casos em que a fatura deva conter IVA espanhol, por estar o fornecedor estabelecido em territ\u00f3rio IVA espanhol, este tamb\u00e9m repercutir\u00e1 o correspondente adicional de equival\u00eancia.<\/p>\n

          Se o comerciante varejista precisar autoliquidar o IVA decorrente da aquisi\u00e7\u00e3o do produto ao fornecedor, tamb\u00e9m dever\u00e1 pagar o correspondente adicional de equival\u00eancia atrav\u00e9s do Modelo 309 (declara\u00e7\u00e3o de liquida\u00e7\u00e3o n\u00e3o peri\u00f3dica).<\/p>\n

          Os tipos de adicional de equival\u00eancia que se aplicam s\u00e3o os seguintes:<\/p>\n

          \n\n\n\n\n\n\n\n\n
          Artigos com Tipos de IVA<\/strong><\/td>\nTipos de Adicional de Equival\u00eancia<\/strong><\/td>\n<\/tr>\n
          21%<\/td>\n5,20%<\/td>\n<\/tr>\n
          10%<\/td>\n1,40%<\/td>\n<\/tr>\n
          5%<\/td>\n0,62%<\/td>\n<\/tr>\n
          4%<\/td>\n0,50%<\/td>\n<\/tr>\n
          0%<\/td>\n0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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          • Devo emitir faturas com IVA?\n

            <\/strong>A DROPEA n\u00e3o se responsabiliza nem assume em nenhum caso o cumprimento das obriga\u00e7\u00f5es fiscais do Dropshipper, que dever\u00e1 solicitar orienta\u00e7\u00e3o fiscal individualizada para analisar a fiscalidade de sua opera\u00e7\u00e3o.<\/li>\n<\/ul>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

            Impostos Dropea Limited Level 3 (Suite No. 3001),Tower Business Centre, Tower StreetSwatar, BKR 4013Birkirkara, MaltaVAT: MT29745525 Com o objetivo de esclarecer a tributa\u00e7\u00e3o indireta decorrente das aquisi\u00e7\u00f5es de bens e servi\u00e7os realizadas pelos Dropshippers que operam no mercado espanhol atrav\u00e9s da Plataforma DROPEA, a seguir, respondemos a algumas das perguntas mais frequentes. Essas respostas s\u00e3o […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-9615","page","type-page","status-publish","hentry"],"yoast_head":"\nDropea - Impostos - Dropea<\/title>\n<meta name=\"description\" content=\"Impostos Dropea Limited Level 3 (Suite No. 3001),Tower Business Centre, Tower StreetSwatar, BKR 4013Birkirkara, MaltaVAT: MT29745525 Com o objetivo de\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dropea.com\/pt\/dropea-impostos\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dropea - Impostos\" \/>\n<meta property=\"og:description\" content=\"Impostos Dropea Limited Level 3 (Suite No. 3001),Tower Business Centre, Tower StreetSwatar, BKR 4013Birkirkara, MaltaVAT: MT29745525 Com o objetivo de\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dropea.com\/pt\/dropea-impostos\/\" \/>\n<meta property=\"og:site_name\" content=\"Dropea\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/dropea.oficial\/\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-01T01:53:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dropea.com\/wp-content\/uploads\/2024\/02\/image-e1753715548221.png\" \/>\n\t<meta property=\"og:image:width\" content=\"743\" \/>\n\t<meta property=\"og:image:height\" content=\"401\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dropea.com\\\/pt\\\/dropea-impostos\\\/\",\"url\":\"https:\\\/\\\/dropea.com\\\/pt\\\/dropea-impostos\\\/\",\"name\":\"Dropea - Impostos - Dropea\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dropea.com\\\/pt\\\/#website\"},\"datePublished\":\"2023-09-29T22:42:16+00:00\",\"dateModified\":\"2024-08-01T01:53:12+00:00\",\"description\":\"Impostos Dropea Limited Level 3 (Suite No. 3001),Tower Business Centre, Tower StreetSwatar, BKR 4013Birkirkara, MaltaVAT: MT29745525 Com o objetivo de\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dropea.com\\\/pt\\\/dropea-impostos\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dropea.com\\\/pt\\\/dropea-impostos\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dropea.com\\\/pt\\\/dropea-impostos\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/dropea.com\\\/pt\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dropea – Impostos\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dropea.com\\\/pt\\\/#website\",\"url\":\"https:\\\/\\\/dropea.com\\\/pt\\\/\",\"name\":\"dropea\",\"description\":\"easy dropshipping\",\"publisher\":{\"@id\":\"https:\\\/\\\/dropea.com\\\/pt\\\/#organization\"},\"alternateName\":\"dp\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dropea.com\\\/pt\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/dropea.com\\\/pt\\\/#organization\",\"name\":\"dropea\",\"alternateName\":\"dp\",\"url\":\"https:\\\/\\\/dropea.com\\\/pt\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/dropea.com\\\/pt\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/dropea.com\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/Dropea-01-1024x1024.png\",\"contentUrl\":\"https:\\\/\\\/dropea.com\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/Dropea-01-1024x1024.png\",\"width\":1024,\"height\":1024,\"caption\":\"dropea\"},\"image\":{\"@id\":\"https:\\\/\\\/dropea.com\\\/pt\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/dropea.oficial\\\/\",\"https:\\\/\\\/www.instagram.com\\\/dropea.oficial\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/dropea-oficial\\\/\",\"https:\\\/\\\/www.youtube.com\\\/@dropea.oficial\",\"https:\\\/\\\/www.tiktok.com\\\/@dropea.oficial\"],\"description\":\"dropea es una plataforma que permite la conexi\u00f3n y comunicaci\u00f3n entre almacenes y dropshippers. 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