Advanced Consumption Taxation

Value Added Tax (VAT)

The teaching and learning methodology is based, in a first phase, on the use of the expository method of the theory underlying the taxation
of consumption in terms of IEC, VAT and RITI, in terms of the general framework, as well as the taxation of consumption in e-commerce
activities. Subsequently, and in a second phase, the teaching method involves the analysis of special VAT and RITI regimes, through the
realization and discussion of practical cases, in the classroom, developed by the students as part of the continuous assessment.
The preparation of the work will enable the students to consolidate their knowledge of the special VAT and RITI regimes, thus making the
link to professional and practical life.

The curricular unit has the following objectives:
i) identify the principles and connecting elements that give rise to the taxation of consumption;
ii) frame intra-community transactions within the scope of its general regime and the various special regimes presented by the VAT on Intra-
Community Transactions Regime (RITI);
iii) frame the rules for the location of transactions subject to VAT;
iv) to go into greater detail on the main characteristics of the special VAT regimes;
v) to characterize the VAT rules applicable to e-commerce activities.
At the end of the course, students should have the following skills:
a) Apply the rules of incidence and location of consumption taxation;
b) Know the general framework and special rules of the RITI;
c) Know the special VAT regimes;
d) Apply the e-commerce rules in terms of VAT.

1. Introduction to consumption taxation
2. VAT on Intra-Community Transmissions
2.1 General characterization
2.2 Special rules
3. The rules for the location of VAT taxable transactions
4. Special VAT tax regimes
4.1 Exemption scheme
4.2 Flat-rate scheme for agricultural producers
4.3 Regime for small retailers
4.4 Taxation of liquid fuels
4.5 Cash VAT regime
5. VAT on e-commerce

Grades above 16 may have to be defended by the student in an oral exam, lasting a maximum of 20 minutes, to prove knowledge compatible with the grade obtained.

NAO