Class Tax reporting

Simulation of various activities carried out by a company that provides services and sells products, addressing the accounting recording of operations, in accordance with national accounting standards, with the aim of calculating Value Added Tax (VAT). Particular emphasis is placed on the company's fiscal framework, with an emphasis on identifying and complying with the reporting obligations for Corporate Income Tax (IRC). The simulation also includes the preparation of the Tax Dossier, in accordance with the legal requirements defined by the Tax Authority, allowing practical knowledge of the tax requirements applicable to business entities in Portugal to be consolidated.

Not applicable

Description of contents:  The entry of accounting documents involves the recording of financial transactions carried out by the company, which is essential for the fulfilment of tax obligations. This process includes the calculation of Value Added Tax (VAT), enabling it to be periodically declared to the Tax Authority. Fiscal Framework, as well as the entire accounting process of a small company, to better acquaint you with the reality and fiscal, economic and financial framework of companies in Portugal.  Setting up the company, registering the company's constitution, defining the company's articles of association, registering the tax and social security authorities, as well as completing the employment contracts. Studying tax issues in the State Budget allows you to understand changes in tax policies, such as changes in tax rates, tax deductions and incentives for companies.

The methodologies adopted are innovative and practical, with strong integration of information and communication technologies to enhance learning. Practical classes use digital tools such as Microsoft Excel and Power BI, enabling students to complete tax returns and models, developing key skills for tax reporting. Learning is based on autonomous work involving the practical application of tax concepts, using case studies to reinforce understanding of the content. Assessment will consist of the submission of assignments, within the framework of the tax legislation in force, and their presentation, where students will interact and demonstrate the knowledge applied. All work will be carried out via digital platforms, without the use of printing, reflecting the commitment to digital transformation and the dematerialisation of typical tax tasks.

Almedina. (2022). Códigos Tributários (24.ª ed.). Edição Universitária. Áreas Editora. (2017). Código Fiscal e Outra Legislação Fundamental, Sistema Fiscal Português (13.ª ed.). Coleção Direito e Fiscalidade. Autoridade Tributária e Aduaneira. (2024). Essencial IVA 2025. Ministério das Finanças. https://www.portaldasfinancas.gov.pt Chotas, B. (2025). Preenchimento da Declaração Modelo 22 do IRC. Ordem dos Contabilistas Certificados. https://www.occ.pt/sites/default/files/public/2025-04/DIG_IRC2025.pdf Nogueira Serens, M. C. (2022). Código das Sociedades Comerciais (39.ª ed.). Edições Almedina. Sem autor específico. (n.d.). Código IVA, Código IRC, Código Imposto Selo, Estatuto Benefícios Fiscais, Lei Geral Tributária, Código do Trabalho.