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).
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