Extension of the deadline for the appointment of a tax representative in Portugal by UK residents
On 31 December 2020, the transition period for the United Kingdom’s withdrawal from the EU ended. This means that the UK is now formally a third country and EU law no longer applies there.
Thus, it became necessary to appoint a tax representative, namely for the purposes of IRS or IRC, from 1 January 2021, on the part of individual and collective taxpayers with a tax address in the United Kingdom.
It happens that all nationals of the Member States of the European Union who have established their residence in the United Kingdom by 31 December 2020 must apply by 20 June 2021 for resident status with the British authorities through the EU Settlement Scheme.
In this context, the principle of reciprocity advises that, at the national level, an identical term should be adopted regarding the designation of a fiscal representative.
As such, the Order of the Assistant Secretary of State and Tax Affairs No. 514/2020-XXII, of December 23, 2020, was issued, in which it was determined:
“1 – That the designation of a tax representative by citizens and legal persons that are registered in the AT database and have the address in the United Kingdom, can be carried out within six months, starting on January 1, 2021, without any penalty;
2 – That, until the end of the term, the current address for the United Kingdom be maintained for cases where no tax representative has been appointed;
3 – That regarding to new registrations and activity starts, as well as changes of address to the UK, the six-month period does not apply, being mandatory the appointment of a representative, according to the legally established.”
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