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E-COMMERCE IN SPANIEN UND PORTUGAL Rechtliche Grundlagen für erfolgreiche Internet-Geschäfte 29.10.2020 HERZLICH WILLKOMMEN

E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E [email protected] EINLEITUNG ZU PORTUGAL ESTHER MACA

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Page 1: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

E-COMMERCE IN SPANIEN

UND PORTUGAL

Rechtliche Grundlagen für

erfolgreiche Internet-Geschäfte

29.10.2020

HERZLICH WILLKOMMEN

Page 2: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

IHRE ANSPRECHPARTNER AUF DERIBERISCHEN HALBINSEL

AußenwirtschaftsCenter Madrid

T +34 91 55 64 358

E [email protected]

AußenwirtschaftsCenter Barcelona

T +34 93 29 22 378

E [email protected]

AußenwirtschaftsCenter Lissabon

T +351 1 21 31 71 010

E [email protected]

Weitere Infos

wko.at/aussenwirtschaft/es

wko.at/aussenwirtschaft/pt

2

Page 3: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

PROGRAMM

15.00 – 15. 10 Uhr

15.10 – 15.25 Uhr

15.25 – 15.35 Uhr

15.35 – 15.50 Uhr

15.50 – 16.00 Uhr

BEGRÜSSUNG UND EINLEITUNG

ERNST KOPP

Wirtschaftsdelegierter in Madrid

E-COMMERCE IN SPANIEN – RECHTLICHER

ÜBERBLICK

KARL H. LINCKE, Rechtsanwalt

Mariscal & Abogados in Madrid

T +34 91 564 64 32

E [email protected]

EINLEITUNG ZU PORTUGAL

ESTHER MACA

Wirtschaftsdelegierte Stv. in Lissabon

E-COMMERCE IN PORTUGAL – RECHTLICHE

ASPEKTE

RUI ALMEIDA, CEO

Moneris SGPS in Algés

T + 351 210 316 400

E [email protected]

FRAGEN & ANTWORTEN

3

Page 4: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

eCommerce in Spanien

Rechtlicher Überblick

Karl H. Lincke, Rechtsanwalt & Abogado

Mariscal & Abogados

Page 5: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

Gesetzeslage

Werbung

Steuern

Spanien / Kanarische Inseln

Page 6: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

Gesetzeslage

• Verbraucherschutz

• B2B versus B2C

• Datenschutz

• AGB

Page 7: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

Werbung

• Unlauterer Wettbewerb

• Einverständnis

• Opt-out Möglichkeiten

• Cookies

Page 8: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

Steuern

• Mehrwertsteuer

• Körperschaftssteuer

• Steueridentnummer

Page 9: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

Spanien / Kanarische Inseln

• Freihandelszone

• Mehrwertsteuer

• AIEM-Steuer

• Zollanmeldung

Page 10: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA
Page 11: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

Fragen

Karl H. LinckeRechtsanwalt & [email protected]

Page 12: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

PORTUGAL

E-COMMERCE & MORE

Esther Maca

AußenwirtschaftsCenter Lissabon

Webinar 29.10.2020

Page 13: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

FARFETCH - THE UNICORN THAT‘S NOT A MYTHInternational e-commerce platform for fashion - made in Portugal

PORTUGAL – E-COMMERCE & MORE

13

Page 14: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

SURGE IN E-COMMERCE DUE TO COVID

How does e-commerce in Portugal develop in 2020 (Portuguese – www.deepl.com for translation)

#Digital2020 report for Portugal, Jan. 2020: Data, trends and insights to understand how

Portuguese use the internet, mobile, social media and ecommerce.

European E-Commerce Report 2019

PORTUGAL – E-COMMERCE & MORE

14

…not shown in reports from beginning of 2020

Page 15: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

Quelle: European E-Commerce Report 2019

PORTUGAL – E-COMMERCE & MORE

15

Page 16: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

FÜR SIE DA

AußenwirtschaftsCenter Lissabon

Esther Maca, Wirtschaftsdelegierte Stv.Janete Baltazar, Senior Sector Managerin, unterstützt Sie bei Fragen rund um das Thema E-Commerce & more

T +351 21 317 10 [email protected] www.wko.at/aussenwirtschaft/pt

Page 17: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

E-Commerce in Portugal

<

moneris.pt

Legal requirements fora successful online business

Page 18: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

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1. Consumer protection law

i

1. Consumer protection law

i2. Tax obligations

i

3.Advertising on the internet

i

4.Deliveries to Madeira and the Azores

i

5. The e-commerce challenges for the future

i6. E-commerce trends in Portugal

iIndex

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1. Consumer protection law

Consumer rightsin Portugal:

Consumer rightsin EU:

• Portuguese constitution

• Consumer protection law

• Directive 2019/2161 of the European Parliament and of the Council of 27 November 2019 - new directive on consumer rights in online shopping

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1. Consumer protection law

Returns and guarantees

Digital content and tangible goods now

same rights and obligations

Repairs and returns of articles purchased over the internet and in a physical store

same rules

If digital content or service is defective, and if the problem cannot be resolved

consumer entitled to price reduction or full reimbursement

(within 14 days)

If the defect appears within one year of purchase

assumed that it already existed when the product or service was purchased

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1. Consumer protection law

Returns and guarantees

Continuous supply of services

obligation on the seller extends over the duration of the contract

Reversal of the burden of proof

the seller will haveto prove that the problem was not with the product or service

Guarantee:in the case ofsingle-purchase products

guarantee period may not be less than two years;

Change in the content with negative impact on the access/use of the product

the consumer is entitled to withdraw fromthe contract

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1. Consumer protection law

Right of withdrawal/cancellation

Right to return the goods purchased and to have the price refunded

Applicable togoods and services

Applicable only to professional sellers

(this right does not apply if the purchase is made from a private individual)

Applicable in any country of the EU where the electronic store is located

(including Iceland and

Norway )

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1. Consumer protection law

Right of withdrawal/cancellation

Cooling-off period for free termination of the contract:

• 14 (consecutive) days if the information is given to the consumer prior to the conclusion of the contract

• 1 year if the information has not been given to the consumer prior to the conclusion of the contract

• The period begins from the date of receipt of the goods by the consumer

The rules apply to purchases made over the internet, by telephone, by post and outside the business premises, in whatever form

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1. Consumer protection law

Online dispute settlement

An appropriate electronic platform, accessible over the internet, is available to the parties.

The e-platform enables contact between consumers and traders in order to seek a satisfactory understanding with the intervention of an alternative dispute resolution entity.

The ADR can also be contacted electronically via the same platform.

The European Consumer Centre has been designated to assist consumers in accessing the ADR entity of another Member State

and also to perform the function of the National Contact Point for the ODR

Page 25: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

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1. Consumer protection law

Contractual obligations

In the case of a purchase made online, by telephone, mail order or catalogue or from a door-to-door seller, you are entitled to receive more detailed information before making the purchase, in particular:

Seller's e-mail address

Possible restrictionson delivery

Right tocancel

After-sales assistance services

Dispute settlement mechanisms

Seller's commercial registration number

Page 26: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

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2. Tax obligations

VAT

• Extension of the scope of the VAT one-stop-shop to all operators

• Online platforms can now charge VAT on distance sales

• VAT will be paid in the Member State of the consumer

• Obligation to keep records made on electronic interfaces for 10 years

• The electronic interfaces enabling the sale of goods or services are jointly and severally liable for payment of the tax with the transferor of the goods or the service provider

Law 47/2020 of 24 August (transposition of Articles 2 and 3 of Council Directive (EU) 2017/2455 of 5 December 2017 and Council Directive (EU) 2019/1995 of 21 November 2019) - Comes into force from 1 January 2021

Expected changes in the EU:

• Exchange of financial information

• Implementation of the new VAT rules for e-commerce and financial reporting postponed by six months

Page 27: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

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3. Advertising on the internet

Honest advertising is a right

Advertisements must provide accurate and sufficient information on the availability and composition of the product

False advertising misleads or is likely to mislead the people to whom it is addressed, and may contain exaggerated claims about the properties of the products

Prizes, gifts and free or limited offers are other tricks often used in advertising

Page 28: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

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3. Advertising on the internet

Prohibited commercial practices

Misleading practices by action or by omission

Aggressive practices aimed at putting pressure on the consumer to buy a particular product

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3. Advertising on the internet

Prohibited commercial practicesSome examples:

Bait Advertising:products or services may not be advertised at a very low price if the seller does not have sufficient stock

False free offers:the actual price of products or services must be communicated and a service cannot be disguised as "free" or an additional "free" service offered when the actual cost of the alleged "free" services is already included in the normal price

Manipulation of children:the trader may not encourage your child to ask you to buy a product. Direct exhortations like "Buy the book now!" or "Ask your parents to buy you this game" are forbidden

False claims of therapeutic properties: the consumer is entitled to know whether these claims have been scientifically proven

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3. Advertising on the internet

Prohibited commercial practicesSome examples:

Advertorials:consumers have the right to know whether a newspaper, television or radio article has been sponsored by a company as a way of advertising its products

Pyramid:promotional systems in which the consumer financially participates in exchange for the possibility of receiving a reward

False promises of prizes and gifts: "free" prizes or gifts cannot be advertised if the recipient is then asked to pay to receive them

False "special" advantages:special rights cannot be offered when such consumer rights are already provided for by law

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4.Deliveries to Madeira and the Azores

• At least 28 Portuguese digital trading companies have been identified that do not make deliveries to Madeira

• Companies cannot create any kind of limitations within the same territory or any kind of differentiation between consumers, but there are no specific regulations to remedy this situation in Portuguese legislation

• Traders often refuse to sell or supply, for no objective reason, to customers in another region or Member State, or offer more advantageous prices to local customers

Unjustified geographical blocking and other forms of discrimination (Directive 2019/2161 of the European Parliament and of the Council) are not allowed:

Non-discrimination in purchases: in respect of the consumer's nationality or place of residence

Free access to electronic sites: traders may not block or restrict, by technological or other means, customers' access to their online interfaces or be redirected according to customers’ nationality, place of residence or place of establishment

Deliveries: the trader may not discriminate against the consumer when offering a delivery service or a place where the goods can be picked up if it provides services in the Member State where the consumer resides

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5. E-commerce challenges for the future

Security

An online store manages various types of sensitive customer information.

It is imperative that companies ensure the security of websites by protecting their customers’ data.

Shopping online is not perceived by Portuguese customers as being secure.

Few Portuguese e-shoppers believe that online stores protect their data and do not share it without permission.

There is a significant delay in the availability and adoption in Portugal of the most widely used means of payment for digital transactions at international level.

Although there are digital alternatives (MB Way, MB Net and contactless cards), services such as Amazon Pay, Apple Pay, Google Pay and Samsung Pay only arrived in 2019.

GDPR

Companies must respect all the procedures of this regulation, ensuring maximum transparency on the management of personal data

Page 33: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

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5. E-commerce challenges for the future

Means of payment

In a market with constant new developments, it is important for companies to monitor the new means.

In addition to traditional methods of payment by credit card or bank transfer, it is important that companies look at digital means of payment, such as Mbway, and adapt to these new realities.

Product delivery

Consumers are increasingly demanding in terms of the logistical processes for delivering their order. It is important that the customer is able to find out the status and location of their order in real time. It is also essential that the product is delivered quickly.

Portugal is badly placed - 43rd out of 152 countries, mainly due to the "Postal Reliability Index” assessment criterion. This point was created by the Universal Postal Union (UPU) itself and combines four key components: range score; relevance score; resiliency score; reliability score.

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5. E-commerce challenges for the future

Multi-channel integration of sales

The concept of e-commerce 4.0 means that companies now need to evaluate and balance the various existing platforms (website, social networks, marketplace) so that they can reach their consumers

New technologies

As mobile grows and new technologies emerge, such as artificial intelligence and augmented intelligence, it is important that companies keep pace with technological developments and adapt them to their current situation.

The lack of scale and the need to allocate resources to other activities have put constraints to further investment in innovation.

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5. E-commerce challenges for the future

CRM and ERP integration

In order to offer the customer an increasingly relevant service and to analyse consumption profiles, it is important that the information is integrated into the ERP and CRM and that data is cross-referenced between them.

Legal obligations

In an ever-changing legal environment, it is important for companies to be aware of possible changes or limitations in the online sales process, as was the case with EU regulation 2018/302 which addresses unjustified geo-blocking

Digital and Financial Literacy

Domestic consumers have a high level of digital and financial illiteracy, which is in fact an obstacle to the development of e-commerce and the increase in internet use.

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6. E-commerce trends in Portugal

Increasing involvement and demands from online buyers

Increase in number of products, product categories, and spending per purchase by online buyers

Increased use of mobile devices to buy online

Increased use of PayPal and virtual cards

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6. E-commerce trends in Portugal

Growth in the number of orders received at the workplace or at home

Increase in the number of domestic purchases

Increasing ambition to open up online stores with international sales, focusing on the European and African markets

Mobile applications and Marketplaces have the highest growth forecast for the next two years

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6. E-commerce trends in Portugal

E-commerce is an opportunity to grow the business of traditional retailers, but also an affordable option for start-ups starting a retail activity

Online selling is seen as a strategic market expansion strategy for established companies and a business opportunity for small businesses

Increased promotions and campaigns in the digital market

Sales channels: own website complemented by social networks and marketplaces

Page 39: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

GERMAN DESK

Unser Leistungsspektrum:

• BUCHHALTUNG UND REPORTING• STEUERBERATUNG• LOHNBUCHHALTUNG UND PERSONALMANAGEMENT• UNTERNEHMENSFINANZIERUNG• VERSICHERUNGSMANAGEMENT

Margarida MadeiraLeiterin German Desk, Consultant

M.: (+351) 962 036 863Tel.: (+351) 217 121 [email protected] – Serviços de Gestão, S.A.Rua Padre Américo, nº 14B, 1º - Esc. 11600-548 Lisboa

Lucy DregerConsultant German Desk

M.: (+351) 910 084 030Tel.: (+351) 217 121 [email protected]ços de Gestão, SA.Rua Padre Américo, nº 14B, 1º - Esc. 11600-548 Lisboa

IHRE ANSPRECHPARTNER IM GERMAN DESK

Rui AlmeidaCEO / Managing Partner

M.: (+351) 916 762 672Tel.: (+351) 210 316 [email protected] – Serviços de Gestão, S.A.R. Dr. António Loureiro Borges, n.º 1, 2ºMiraflores1445-131 Algés

Page 40: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

E-Commerce inPortugal

<

moneris.pt

Legal requirements fora successful online business

Page 41: E-COMMERCE IN SPANIEN UND PORTUGAL...KARL H. LINCKE, Rechtsanwalt Mariscal & Abogados in Madrid T +34 91 564 64 32 E klincke@mariscal-abogados.com EINLEITUNG ZU PORTUGAL ESTHER MACA

Haben Sie noch Fragen?AußenwirtschaftsCenter Madrid

T +34 91 55 64 358

E [email protected]

AußenwirtschaftsCenter Barcelona

T +34 93 29 22 378

E [email protected]

AußenwirtschaftsCenter Lissabon

T +351 1 21 31 71 010

E [email protected]

Weitere Infos

wko.at/aussenwirtschaft/eswko.at/aussenwirtschaft/pt