Some legal changes have been introduced regarding tax representation in Portugal, namely:

The appointment of a tax representative becomes mandatory when a legal tax relationship starts to exist in Portugal, such as:

  • Being the owner of movable property subject to registration or immovable property.
  • Entering  an employment contract.
  • Exercising an activity as a self-employed person.

From the moment such a legal relationship begins, communication of the appointment of the tax representative must be made within 15 days, in order to avoid a fine between 75 and 7.500 euros.

The obligation to appoint a tax representative for taxpayers with a Portuguese tax number residing abroad or who are absent from Portuguese territory for a period exceeding 6 months ceases as long as they adhere to the electronic notification and summons regime on the Finance Portal or to the electronic mailbox notification system (via CTT).

For more information contact:

Sofia Quental
Catarina do Canto Amaral