{"id":13609,"date":"2020-10-15T17:13:47","date_gmt":"2020-10-15T17:13:47","guid":{"rendered":"https:\/\/www.pmcg.pt\/?p=13609"},"modified":"2020-10-15T17:17:48","modified_gmt":"2020-10-15T17:17:48","slug":"brexit-british-citizens-with-portuguese-nif-obliged-to-appoint-fiscal-representative-in-portugal","status":"publish","type":"post","link":"https:\/\/www.pmcg.pt\/en\/brexit-british-citizens-with-portuguese-nif-obliged-to-appoint-fiscal-representative-in-portugal\/","title":{"rendered":"BREXIT – British citizens with portuguese NIF obliged to appoint fiscal representative in Portugal"},"content":{"rendered":"

\"\"Portuguese citizens living in UK and British citizens with portuguese NIF obliged to appoint fiscal representative<\/strong><\/h3>\n

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.<\/p>\n

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.<\/p>\n

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.<\/p>\n

It is important to clarift that even if a citizin chooses the electronic notification Caixa Postal Eletr\u00f3nica (Via CTT), it still obligated to appoint a tax representative \u2013 that is not an alternative.<\/p>\n

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.<\/p>\n

The AT – Autoridade Tribut\u00e1ria e Aduaneira (Portuguese Taxation and Customs Authority) states that the VAT representative must be a VAT taxable person and have fiscal residency in Portugal.<\/p>\n

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<\/p>\n","protected":false},"excerpt":{"rendered":"

Portuguese citizens living in UK and British citizens with portuguese NIF obliged to appoint fiscal representative The United Kingdom (UK) left…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52,431,37,221,430],"tags":[468,469,73],"class_list":{"0":"post-13609","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-articles","7":"category-immigration","8":"category-legal-present","9":"category-news","10":"category-taxation","11":"tag-brexit","12":"tag-eu","13":"tag-ex-pat-tax-payers-portugal"},"yoast_head":"\nBREXIT - British citizens with portuguese NIF obliged to appoint fiscal representative in Portugal - PMCG - Sociedade de Advogados SP RL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pmcg.pt\/en\/brexit-british-citizens-with-portuguese-nif-obliged-to-appoint-fiscal-representative-in-portugal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BREXIT - 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