A viabilidade econômica e o enquadramento do dropishipping no Brasil

Abstract

This study aimed to analyze the framework and economic viability of Dropshipping in Brazil. To this end, an example case (simulation) was prepared, contemplating the legal nature pertinent to this business and the ideal tax framework at the national level for the activity of Dropshipping of goods acquired abroad for sale in the national market. The results obtained show that the tax regime by Simples Nacional indicates the lowest tax burden to the detriment of Real Profit and Presumed Profit. In addition, the Unipessoal Limited legal nature presented as an alternative the opening of activity without minimum capital requirement and with segregation of company assets versus partner. Therefore, there is an economic and financial viability for the electronic commerce of Dropshipping in Brazil with the indication of the legal nature constituted as a Unipersonal Limited Company and with the tax option by Simples Nacional. The practical application of this study is that the feasibility of executing this service provision was verified within the scope of a legal, tax and return on invested capital