Nonresidents no longer have to appoint a fiscal representative when there is no tax relationship between them and Portugal
The Tax Authority (AT) has clarified the scope of the obligation for non-residents to appoint a tax representative in Portugal.
The appointment of a tax representative is mandatory for all Tax Identification Number (TIN) holders residing in countries outside the European Union (EU) and European Economic Area (Norway, Iceland, and Liechtenstein).
AT sanctions that taxpayers (natural or legal person) residing outside EU and European Economic Area are no longer required to have a tax representative when there is no tax relationship with the country.
A tax legal relationship is considered to exist when one:
- Own a vehicle and/or a property registered/located in Portuguese territory; or
- Have an employment contract in Portuguese territory; or
- Carry out an activity on your own (independent worker) in Portuguese territory.
In these situations, the appointment of the tax representative must be made within 15 days, except the case where one is starting an activity on your own for in this situation one will have to make the appointment simultaneously
