On 31st December 2020, the transition period for the United Kingdom's withdrawal from the European Union (Brexit) ended. As of 1st January 2021, the appointment of a tax representative in Portugal by individual and collective taxpayers, with tax domicile in the United Kingdom, became mandatory. Non-residents need to appoint a fiscal representative in Portugal. They usually have 60 days within which to do this, but exceptionally the Portuguese government has now extended the deadline until 30 June 2022.
Please note, Residents in the EU are not obliged to appoint a fiscal representative, but can do so if they wish.
What is the tax representative for?
Why am I required to appoint a tax representative?
How to appoint a tax representative?
Who can be a tax representative?
Please see the official guide HERE, published by the Portuguese Tax Authority, which will answer these questions and more.
Failure to appoint a tax representative, when mandatory, is punishable by a fine of €75 to €7,500.
