Portuguese citizens living in UK and British citizens with portuguese NIF obliged to appoint fiscal representative
The United Kingdom (UK) left the European Union (EU) on 31st January 2020. Officially, the UK is no longer an EU country and does not take part in EU decision-making. The EU and the UK have a Withdrawal Agreement that allows for a transition period until 31 December 2020. During the transition period, rules and procedures for customs and taxation stay the same as before.
However, this will change. Since 1st January 2021 about three thousands and fifty portugueses living in UK will be obligated to appoint a fiscal representative in Portugal, even if they are not tax payers in Portugal.
Thereby, British citizens with a Portuguese NIF, who have their fiscal residency in the UK or wish to move it there after Brexit are also obliged to appoint a fiscal representative.
It is important to clarift that even if a citizin chooses the electronic notification Caixa Postal Eletrónica (Via CTT), it still obligated to appoint a tax representative – that is not an alternative.
This obligation also covers British citizens with a Portuguese NIF (fiscal number) and UK fiscal residency, who are self-employed. In this case, it’s necessary to submit a change of activity statement, where the taxpayer must indicate a representative for Personal Income Tax (IRS) and Value Added Tax (IVA) purposes.
The AT – Autoridade Tributária e Aduaneira (Portuguese Taxation and Customs Authority) states that the VAT representative must be a VAT taxable person and have fiscal residency in Portugal.
PMCG is able to provide assistance to all foreign citizens requiring fiscal representation in Portugal. Should this be your case, please contact us for more details
