18th General Assembly IOTA

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2 18th General Assembly IOTA Tax compliance strategy and other on-going projects in Portugal o AT s NEW MISSION o TAX RETURNS o E-INVOICE WORKFLOW o OTHER COMPLIANCE PROJECTS o ELECTRONIC STATEMENTS o E-TAX OFFICE o ELECTRONIC NOTIFICATIONS o TAX APPS Miguel Silva Pinto Belgrade, July

3 AT s New mission Increasing tax revenues without increasing tax rates Access to taxpayers data before tax returns submission Reduction of unfair competition between non-compliant taxpayers vs. compliant taxpayers Involving citizens in the fight against tax fraud and evasion REDUCTION OF THE TAX GAP 3

4 AT s New mission Upfront information about taxpayers obligations and how to comply with them efficiently Partnership with business on compliance Make available to business all the relevant data and information to facilitate proper compliance A MODERN ADMINISTRATION BASED ON NEW IT A COLLABORATIVE ADMINISTRATION WITH BUSINESS 4

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6 VAT Gap as a share of VTTL (%) 17.00% VAT Gap Estimate - Portugal 15.00% 13.00% 11.00% 9.00% 7.00% GAP CE % % % 8.252% Source: European Commission (CE) The GAP CE 2014 data reflects the review of the study presented in 2013 regarding Portugal The EU-26 Average data represents VAT Gap as a share of VTTL (%) in for 26 Member States 6

7 Time framework 2008 Requirement for companies with computerized accounting to produce the SAF-T (PT) audit file according to the OECD Model 2010 Mandatory certification of invoicing software 2012 New invoicing legal framework (transposal of Directive 2010/45/EU) 2013 E-invoice, Electronic Transport Documents 2014 Lottery, E-Tax Office 7

8 How does it work in practice? Ways to access and transfer billing data Trader Web Services SAF-T(PT) (XML) Invoice (Manual) Collection of the information on all issued invoices, at national level 8

9 Compliance support system Anomalies between the different systems Consumer Trader Invoice with TIN SAF-T(PT) (XML) Benefit Benefício (Consumidor (Consumer) ) Discrepancy Divergência Alerts 9

10 Compliance support system Anomalies between the different systems Declarations IES, IRC, Declaração Periódica de IVA Anomalies 10

11 Tax Benefits In the year that follows invoice issuing, the tax administration automatically allocates to the final consumers a tax benefit that corresponds to 15% of the VAT concerning the invoices that correspond to purchases made in the following sectors of economic activity 11

12 Results A citizenship project More than 2,4 million Number of consumers who have requested invoices with their TIN number 12

13 Results 13

14 Results 14

15 TAX CITIZENSHIP The lottery Main features: o Invoices issued from January 1, 2014 are eligible; Invoice Lottery o All invoices required by consumers, regardless of the economic sector are eligible; o Invoices concerning purchases for business purposes are not eligible. 15

16 Electronic Transport Documents Replacing Transport Documents in paper and related obligations by an electronic process Providing business with better conditions to better comply Providing tax authority with better conditions to better audit Real time approach, reflects all transport of goods all the time Allows a better data management Electronic submission of Transport Documents reduces time on setting up the transport

17 Results - More than 85 million transport documents; -Involving more than 670 million goods; companies already submitted documents 17

18 Projects aiming at simplifying and reducing compliance costs 18

19 E-Tax Office E-Tax Office The E-Tax Office is a on-line taxpayer service, allowing the taxpayer to submit any question to any AT department It is available 24h/7 nation-wide, replacing taxpayer personal attendance at the local tax offices 19

20 20 Online Offline Upload Consultation INTERNET Central Validation Settlement TAX AUTHORITY WEBSITE Cash Flow Tax Payment or Refund 20

21 21 Cross-checking the declared amounts with Third-party declarations, Taxpayer's own declarations (other taxes, electronic receipts) Expenses presented for purposes of deductions intended to reduce the tax due Creation of an electronic process and communication to the taxpayer Assessment 21

22 22 Based on amounts declared via: Third-party declarations, Taxpayer's own declarations (other taxes, electronic receipts) Creation of an electronic process and issuing the notification of the taxpayer for submitting the tax return Assessments in case a return is not submitted Automated establishment of the penalties 22

23 23 Voluntary compliance VAT returns submitted 23

24 24 Other Taxes Voluntary compliance No. of withhold tax returns 24

25 Obtaining statements using safe internet procedures, without costs to the taxpayer and minimizing costs for AT On-line statements 25

26 Electronic Notifications 26

27 SECIN Electronic System of Notifications Centralized management of all communications with taxpayers 27

28 Results The electronic notification system allows a significant time reduction on delivery Time gap between signature and delivery (in days) 4-86% 0,5 Notification on paper support Notification ViaCTT 28

29 TAX APPS Developing applications for mobile devices (Smartphones and tablets) 29

30 TAX APPS Invoice Lottery app [ios e Android] Information on the lottery draws: Your coupons numbers Draw dates Prizes and results 30

31 BIG DATA Resorting to Big Data analysis on : -Fraud detection; -Segmenting taxpayers (compliers and non-compliers) -Risk analysis -Developing predictive systems -Studying taxpayers behaviour and it s causes 31

32 Thank you 32