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Authors
Abstract(s)
O presente documento relata a minha experiência de estágio curricular realizado na
Adalmiro Andrade - Contabilidade e Fiscalidade, Unipessoal, Lda., entre dezembro de
2023 e fevereiro de 2024. O estágio teve como objetivo aprofundar conhecimentos em
contabilidade e fiscalidade, focando-se na gestão de responsabilidades fiscais de
particulares e empresas.
Inicialmente o trabalho apresenta a fundamentação teórica das temáticas do estágio,
nomeadamente o processo de criação de uma empresa, o regime fiscal em Portugal,
incentivos ao empreendedorismo, introdução às zonas francas, em específico à zona
Franca da Madeira. De seguida, é realizada uma descrição da empresa e dos seus
processos, detalhando as atividades realizadas.
As atividades incluíram a gestão de 10 empresas e 50 clientes particulares, muitos dos
quais operavam alojamentos locais. As minhas tarefas incluíram a organização e
contabilização de documentos, comunicação de faturas, submissão de declarações de
IVA, retenções na fonte, entre outros.
Relativamente aos clientes particulares, foquei-me na criação de inícios de atividades no
Portal da Autoridade Tributária (AT), pedidos de licenças de alojamento local, e emissão
de faturas. Também preparei declarações de IRS e contratos de arrendamento. Para as
empresas, tratei do processamento de salários, submissão de declarações mensais de
remunerações e outras obrigações fiscais.
Participei em formações relevantes, como o Encerramento de Contas 2023 e o
Orçamento do Estado para 2024, que expandiram o meu conhecimento em áreas
essenciais da gestão financeira e tributação.
Por fim, o relatório inclui um estudo de caso sobre a instalação de uma empresa na Zona
Franca da Madeira. Descreve os passos desde a obtenção do certificado de
admissibilidade até o registo na Zona Franca, destacando os benefícios fiscais e o
ambiente favorável à inovação.
Em conclusão, o estágio proporcionou uma experiência prática valiosa, aprimorando as
minhas habilidades técnicas e conhecimento nas áreas em questão, e destacando a
importância de um ambiente profissional organizado e eficiente para a gestão de
responsabilidades fiscais.
This document reports the experience of an intern at Adalmiro Andrade - Contabilidade e Fiscalidade, Unipessoal, Lda., between December 2023 and February 2024. This internship aimed to deepen the knowledge in accounting and taxation. My focus was on the management of fiscal responsibilities for individuals and companies. As a starting point this document describes the theoretical foundation of the work that is expected to be carried out, and follows with the actual and practical description of that experience. Multiple processes and topics in regards to the portuguese economy are discussed. Namely, the current tax regime, the process of creating a company, the available incentives for entrepreneurship, and an introduction to free trade zones. Specifically, the Madeira Free Trade Zone. In regards to the practical activities carried out as part of the internship, it is worth mentioning that these included 10 companies and 50 individual clients, many of whom actively operating in the tourism sector, with the popular recognized local accommodation renting. Regarding individual clients, the focus was on initiating the process of setting up individual activity at Tax Authority (AT) Portal, on applying for local accommodation licenses, and on issuing invoices. Additionally, I helped prepare tax-returns and rental accommodation contracts. For companies, payroll processing, monthly salary declarations submission, and other tax obligations were also carried out. I participated in relevant training sessions, such as Closing Accounts 2023 and State Budget 2024, which expanded my knowledge in the essential areas referred. Lastly, the report includes a case study on setting up a company in the Madeira Free Trade Zone. It describes the steps from obtaining the Certificate of Admissibility to registering in the Free Trade Zone, highlighting the tax benefits and the favorable environment for innovation. In conclusion, the internship provided valuable practical experience, enhancing my technical skills and knowledge in accounting and taxation, and highlighting the importance of a professional, organized, and efficient environment for managing fiscal responsibilities.
This document reports the experience of an intern at Adalmiro Andrade - Contabilidade e Fiscalidade, Unipessoal, Lda., between December 2023 and February 2024. This internship aimed to deepen the knowledge in accounting and taxation. My focus was on the management of fiscal responsibilities for individuals and companies. As a starting point this document describes the theoretical foundation of the work that is expected to be carried out, and follows with the actual and practical description of that experience. Multiple processes and topics in regards to the portuguese economy are discussed. Namely, the current tax regime, the process of creating a company, the available incentives for entrepreneurship, and an introduction to free trade zones. Specifically, the Madeira Free Trade Zone. In regards to the practical activities carried out as part of the internship, it is worth mentioning that these included 10 companies and 50 individual clients, many of whom actively operating in the tourism sector, with the popular recognized local accommodation renting. Regarding individual clients, the focus was on initiating the process of setting up individual activity at Tax Authority (AT) Portal, on applying for local accommodation licenses, and on issuing invoices. Additionally, I helped prepare tax-returns and rental accommodation contracts. For companies, payroll processing, monthly salary declarations submission, and other tax obligations were also carried out. I participated in relevant training sessions, such as Closing Accounts 2023 and State Budget 2024, which expanded my knowledge in the essential areas referred. Lastly, the report includes a case study on setting up a company in the Madeira Free Trade Zone. It describes the steps from obtaining the Certificate of Admissibility to registering in the Free Trade Zone, highlighting the tax benefits and the favorable environment for innovation. In conclusion, the internship provided valuable practical experience, enhancing my technical skills and knowledge in accounting and taxation, and highlighting the importance of a professional, organized, and efficient environment for managing fiscal responsibilities.
Description
Keywords
Relatório de estágio Zona franca da Madeira Contabilidade Fiscalidade Alojamento local Internship report Accounting Tax obligation Madeira free tade zone Taxation Company creation Tax benefits Local accommodation