{"id":6084,"date":"2020-09-21T09:30:09","date_gmt":"2020-09-21T08:30:09","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=6084"},"modified":"2025-12-03T15:08:43","modified_gmt":"2025-12-03T15:08:43","slug":"4-questoes-sobre-a-tributacao-digital-que-devemos-entender","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/4-questoes-sobre-a-tributacao-digital-que-devemos-entender\/","title":{"rendered":"4 quest\u00f5es sobre a tributa\u00e7\u00e3o digital que devemos entender"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/category\/estrategia-legal-e-processos\/\" class=\"entry-header__link\">Estrat\u00e9gia, Legal e Processos<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\t4 quest\u00f5es sobre a tributa\u00e7\u00e3o digital que devemos entender\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publicado em <time class=\"entry-date published\" datetime=\"2020-09-21T09:30:09+01:00\">Setembro 21, 2020<\/time><\/span><span class=\"reading-time\"> minutos de leitura<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"4 quest\u00f5es sobre a tributa\u00e7\u00e3o digital que devemos entender\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/4-questoes-sobre-a-tributacao-digital-que-devemos-entender\/\"\n\t\t\tdata-share-text=\"Por favor, leia este artigo interessante\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partilhar<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiada<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/pt-pt\/blog\/author\/ashleyhindsman\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/02\/Ashley-Thompson-350x350.jpg\" class=\"entry-author__image\" alt=\"Ashley Thompson\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/02\/Ashley-Thompson-350x350.jpg 350w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/02\/Ashley-Thompson.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Ashley Thompson<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">Os efeitos da <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/digitalizacao-das-empresas-e-dos-processos\/\">digitaliza\u00e7\u00e3o&nbsp;<\/a>no consumo afetam a&nbsp;<strong>cobran\u00e7a de impostos<\/strong>, j\u00e1 que os canais tradicionais perdem cada vez mais terreno em compara\u00e7\u00e3o com os digitais. Exemplos n\u00e3o faltam. A Amazon, a Netflix e o&nbsp;Airbnb&nbsp;\u202fs\u00e3o algumas das empresas mais conhecidas que est\u00e3o a transformar a distribui\u00e7\u00e3o, a difus\u00e3o de conte\u00fados audiovisuais e a reserva de alojamento, respetivamente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As finan\u00e7as de todo o mundo est\u00e3o atentas a todas estas mudan\u00e7as. Por exemplo, em Portugal, o pr\u00f3prio Airbnb informa todos os seus \u201canfitri\u00f5es\u201d que t\u00eam de pagar o Imposto sobre o Valor Acrescentado (IVA) e os Impostos sobre o rendimento, relativamente a todas as experi\u00eancias disponibilizadas atrav\u00e9s da plataforma.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>promo\u00e7\u00e3o da tributa\u00e7\u00e3o digital <\/strong>j\u00e1 ultrapassou as fronteiras, sendo um objetivo que tamb\u00e9m est\u00e1 na mira da Uni\u00e3o Europeia, j\u00e1 que a fiscalidade e os enquadramentos legais existentes est\u00e3o totalmente ultrapassados e se revelam ineficientes, perante a&nbsp;<strong>nova economia digital&nbsp;<\/strong>que, na maioria dos casos, transcende as fronteiras nacionais e inclusivamente comunit\u00e1rias.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-onde-sao-pagos-os-impostos-das-atividades-digitais\"><strong>Onde s\u00e3o pagos os impostos das atividades digitais?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Com frequ\u00eancia, a&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/desafios-digitalizacao-empresa\/\"><strong>economia digital<\/strong><\/a>&nbsp;faz com que os impostos n\u00e3o sejam pagos nos pa\u00edses onde \u00e9 gerado o valor econ\u00f3mico, o que tem motivado a UE a trabalhar ativamente para adaptar os sistemas tribut\u00e1rios dos Estados membros \u00e0 era digital. Esse desajuste e o facto de as empresas digitais obterem a maior parte dos seus rendimentos em&nbsp;bens incorp\u00f3reos representam um verdadeiro desafio para os sistemas tribut\u00e1rios.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-a-tributacao-digital-na-ue\"><strong>A tributa\u00e7\u00e3o digital na UE<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Em mar\u00e7o de 2018, a Comiss\u00e3o Europeia adotou <strong>duas propostas<\/strong>&nbsp;legislativas destinadas a adaptar as normas fiscais vigentes \u00e0 economia digital.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A primeira iniciativa prop\u00f4s reformar a normativa fiscal das empresas, com o prop\u00f3sito de que os benef\u00edcios sejam registados e sujeitos a imposi\u00e7\u00e3o no lugar onde as empresas mantiverem uma\u00a0<strong>intera\u00e7\u00e3o significativa\u00a0<\/strong>com os utilizadores atrav\u00e9s de canais digitais, sendo esta a solu\u00e7\u00e3o a longo prazo recomendada pela Comiss\u00e3o.<\/li>\n\n\n\n<li>A segunda proposta est\u00e1 relacionada com o sistema comum que imp\u00f5e taxas sobre os rendimentos procedentes da presta\u00e7\u00e3o de determinados servi\u00e7os digitais, o<strong> \u201c<\/strong><a href=\"https:\/\/www.sage.com\/es-es\/blog\/que-pasaria-si-se-gravase-algunos-servicios-digitales-gratuitos\/\"><strong>imposto sobre os servi\u00e7os digitais<\/strong><\/a><strong>\u201d<\/strong>,\u00a0que implicaria um tributo provis\u00f3rio a ser introduzido e aplicado pelos estados membros que compreenderia determinadas atividades digitais que geram rendimentos na UE. Trata-se nomeadamente das receitas provenientes da venda de\u00a0<strong>publicidade direcionada em linha; <\/strong>de\u00a0<strong>atividades de intermedia\u00e7\u00e3o digitais<\/strong>\u00a0que permitem aos utilizadores interagir e facilitam a\u00a0<strong>venda de bens<\/strong>\u00a0e\u00a0<strong>servi\u00e7os<\/strong>\u00a0entre eles e da\u00a0<strong>venda de dados<\/strong>\u00a0gerados a partir de informa\u00e7\u00f5es prestadas pelos utilizadores.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Apesar de preverem formas distintas de tributa\u00e7\u00e3o,&nbsp;as propostas apresentadas caracterizam-se por terem um crit\u00e9rio comum: o crit\u00e9rio do&nbsp;<em>user value creation<\/em>. Desta forma, o n\u00famero de utilizadores, na medida em que desempenha um papel preponderante na cria\u00e7\u00e3o de valor, \u00e9 assumido como um dos requisitos de tributa\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com efeito, importa analisar se a previs\u00edvel realoca\u00e7\u00e3o do poder e da receita tribut\u00e1ria resultante da implementa\u00e7\u00e3o destas medidas n\u00e3o constituir\u00e1, ainda que indiretamente, uma inadmiss\u00edvel restri\u00e7\u00e3o ao com\u00e9rcio internacional, designadamente \u00e0 luz das regras da Organiza\u00e7\u00e3o Mundial do Com\u00e9rcio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estas discuss\u00f5es entre Estados-membros t\u00eam atrasado a regulamenta\u00e7\u00e3o destas \u00e1reas de atividade.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-a-tributacao-digital-alem-das-fronteiras-da-ue\"><strong>A tributa\u00e7\u00e3o digital al\u00e9m das fronteiras da UE<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A n\u00edvel internacional, procura-se tamb\u00e9m um consenso a longo prazo. No relat\u00f3rio sobre a economia digital das Na\u00e7\u00f5es Unidas especifica-se que os pa\u00edses est\u00e3o a reconsiderar a forma como devem ser distribu\u00eddos os direitos tribut\u00e1rios, para evitar a possibilidade de as principais plataformas digitais beneficiarem de um d\u00e9fice de tributa\u00e7\u00e3o numa economia digital em r\u00e1pida evolu\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Segundo este relat\u00f3rio, fica patente o&nbsp;<strong>desajuste entre o lugar onde s\u00e3o tributados os benef\u00edcios e o lugar e a forma como \u00e9 criado o valor<\/strong>. Tendo em conta que os pa\u00edses em desenvolvimento constituem em especial mercados para as plataformas digitais mundiais e que os seus utilizadores contribuem significativamente para a cria\u00e7\u00e3o de valor e benef\u00edcios, as autoridades desses pa\u00edses deveriam ter direito a tributar essas plataformas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sob os ausp\u00edcios da OCDE, est\u00e3o a ser analisadas diferentes op\u00e7\u00f5es com o objetivo de chegar a&nbsp;<strong>uma solu\u00e7\u00e3o de consenso no final de 2020<\/strong>. \u00c0 medida que o panorama fiscal evoluir nos pr\u00f3ximos anos, ser\u00e1 essencial garantir uma participa\u00e7\u00e3o mais ampla e inclusiva dos pa\u00edses em desenvolvimento nos debates internacionais sobre a tributa\u00e7\u00e3o da economia digital.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-a-tributacao-digital-na-europa\"><strong>A tributa\u00e7\u00e3o digital na Europa <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aqui ao lado, em Espanha, o&nbsp;Boletim Oficial das Cortes de 25 de janeiro de 2019&nbsp;publicou o&nbsp;<strong>Projeto de Lei do Imposto sobre Determinados Servi\u00e7os Digitais<\/strong>, que pretende agravar em 3% a tributa\u00e7\u00e3o do valor dos rendimentos excluindo, conforme o caso, o Imposto sobre o Valor Acrescentado ou outros impostos equivalentes, obtidos pelo contribuinte por cada uma das presta\u00e7\u00f5es de servi\u00e7os digitais sujeitas ao imposto, realizadas no territ\u00f3rio de aplica\u00e7\u00e3o do mesmo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Portanto, nos pr\u00f3ximos tempos a tributa\u00e7\u00e3o digital dar\u00e1 origem a debates tanto a n\u00edvel nacional como internacional. Devemos permanecer atentos \u00e0 sua realiza\u00e7\u00e3o, pelas <strong>repercuss\u00f5es<\/strong>&nbsp;em mat\u00e9rias como o consumo, o investimento ou as rela\u00e7\u00f5es laborais, entre outros aspetos.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Receba a newsletter Sage Advice<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Inscreva-se para receber o boletim do Sage\u00a0Advice e receba os conselhos mais recentes diretamente no seu e-mail.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-56228f27-e58f-435b-9b72-a561d684e263\"\n\t\t\t\t\t\tclass=\"single-cta__button button 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class=\"reading-time\">5 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/como-fazer-crescer-o-seu-negocio-de-software-como-servico-de-forma-inteligente\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tComo fazer crescer o seu neg\u00f3cio de software como servi\u00e7o de forma inteligente\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tFazer crescer o seu neg\u00f3cio de\u00a0software\u00a0como servi\u00e7o ser\u00e1 um dos maiores desafios que enfrentar\u00e1, mas tamb\u00e9m um dos mais gratificantes.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">Artigos mais 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https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1437931473-768x405.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1437931473.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-24T11:10:19+01:00\">Julho 24, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tIntelig\u00eancia artificial na contabilidade: mais tempo para ser 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moderno e iluminado.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/08\/Mar2025_Construction-Commerical_0777-684x384.jpeg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/08\/Mar2025_Construction-Commerical_0777-768x512.jpeg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/08\/Mar2025_Construction-Commerical_0777-1214x810.jpeg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-24T10:58:03+01:00\">Julho 24, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tPRR: como os seus clientes podem obter at\u00e9 2.000 \u20ac para a digitaliza\u00e7\u00e3o\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-5825 post type-post status-publish format-standard has-post-thumbnail hentry category-crescimento-de-negocio-e-clientes category-tecnologia-e-inovacao tag-digital tag-erp tag-gestao-empresas tag-retencao-clientes tag-tecnologia business_type-medias-empresas industry-alimentar industry-servicos industry-tecnologia\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/como-usar-o-seu-erp-para-fidelizar-os-seus-clientes\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de pessoas numa sala de reuni\u00f5es moderna, discutindo e colaborando em torno de uma mesa. Tr\u00eas delas est\u00e3o sentadas e uma est\u00e1 de p\u00e9, apresentando algo num quadro branco. A mesa est\u00e1 coberta com port\u00e1teis, documentos e canetas. A sala \u00e9 iluminada por luz natural que entra atrav\u00e9s de grandes janelas, criando um ambiente profissional e din\u00e2mico.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-768x662.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-939x810.jpg 939w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-24T09:51:08+01:00\">Julho 24, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tComo usar o seu ERP para fidelizar os seus clientes\u00a0\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-9310 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-erp tag-software tag-tecnologia business_type-medias-empresas industry-tecnologia\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/erp-vertical-vs-erp-horizontal-semelhancas-e-diferencas\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1288428995-684x384.jpg\" class=\"card-post__image\" alt=\"Homem a intervir numa reuni\u00e3o de equipa.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1288428995-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1288428995-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1288428995-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-14T10:11:01+01:00\">Julho 14, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tERP vertical vs. ERP horizontal: semelhan\u00e7as e diferen\u00e7as\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Os efeitos da digitaliza\u00e7\u00e3o&nbsp;no consumo afetam a&nbsp;cobran\u00e7a de impostos, j\u00e1 que os canais tradicionais perdem cada vez mais terreno em compara\u00e7\u00e3o com os digitais. Exemplos n\u00e3o faltam. A Amazon, a Netflix e o&nbsp;Airbnb&nbsp;\u202fs\u00e3o algumas das empresas mais conhecidas que est\u00e3o a transformar a distribui\u00e7\u00e3o, a difus\u00e3o de conte\u00fados audiovisuais e a reserva de alojamento, respetivamente. [&hellip;]<\/p>\n","protected":false},"author":103,"featured_media":5927,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[16],"tags":[80,289,223],"business_type":[2,3,135],"context":[],"industry":[132],"persona":[],"imagine_tag":[137,165],"coauthors":[493],"class_list":["post-6084","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-business-intelligence","tag-e-commerce","tag-tecnologia","business_type-pequenas-empresas","business_type-medias-empresas","business_type-contabilistas","industry-tecnologia"],"sage_meta":{"region":"pt-pt","author_name":"Ashley Thompson","featured_image":"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2020\/07\/person-touching-open-macbook-on-table-839465-scaled.jpg","imagine_tags":{"137":"Software Fatura\u00e7\u00e3o","165":"Tecnologia e Inova\u00e7\u00e3o"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Portugal","distributor_original_site_url":"https:\/\/www.sage.com\/pt-pt\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/6084","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/users\/103"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/comments?post=6084"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/6084\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/5927"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=6084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=6084"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=6084"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=6084"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=6084"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=6084"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=6084"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=6084"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=6084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}