Apoint us

Tax representation

On this page you will find information on the obligation to appoint a tax representative in Portugal. This obligation is only mandatory to persons who register as non-tax residents in Portugal and indicate as their country of residence a country that does not belong to the European Union or the European Economic Area (Liechtenstein, Norway and Iceland). The system of the Tax Authorities does not allow registration as a non-tax resident in Portugal and tax resident in those countries without the person appointing a tax representative in Portugal.

General considerations

If you register as a non-tax resident in Portugal and indicate as your tax domicile an address in a country that does not belong to the European Union or the European Economic Area (Liechtenstein, Norway and Iceland) you must appoint a tax representative in Portugal.

A tax representative is an individual or legal person (entity) who is resident in Portugal for tax purposes. A person who is not resident for tax purposes in Portugal is not allowed to be appointed.

If the person does not hold a Portuguese national card, the appointment of the tax representative shall be made before the Tax Office at the same time as the person registers herself as non-tax resident. On the other hand, if you are a Portuguese citizen’s card holder, you must first register as a non-resident with the Portuguese Citizen’s Card services and then appoint the tax representative with the Tax Authorities.

We are at your disposal both to assist you with the appointment of a tax representative and to be appointed as your tax representative in Portugal (Step Inside Portugal will be appointed as your tax representative).

Procedures and Documents

The appointment of a tax representative requires the express acceptance of the representative.
To appoint a tax representative in Portugal the following documents will be required:
– Identification document (citizen card or passport) of both the person who will register as a non-resident and the tax representative (if the tax representative is an entity, a commercial certificate is required);
– Declaration of the person appointing the tax representative (to be prepared by us);
– Declaration of the tax representative accepting the appointment (to be prepared by us);
– Proxy to grant us powers to represent him/her before the Tax Authority.

The law allows the tax representative to resign after one year has passed since the appointment. An individual cannot register as a non-resident (i.e. change his/her tax status from resident to non-resident) if he/she is registered as the tax representative of another taxpayer (individual person or company).
The tax representative should first send a letter by post to the last known address of his or her represented, informing he/she wishes to resign from this tax representation. This letter must be sent with registered mail and return receipt.
Subsequently, a request to resign from the tax representative must be submitted to the Tax Authority, with a copy of the letter sent to the represented and the original of the registration and return receipt.

Our Fees

Fees are subject to VAT at the rate of 23% (due on the top of the fee amount). For more information on how to contract our services – here.

01

For the service of appointing a tax representative

EUR 75 (assuming that the service of amending the tax register will also be hired – see here) or EUR 100 (in other cases)

02

For being appointed as your tax representative

from EUR 500 per year (if you are subject to annual taxes such as Property Tax or Personal Income Tax, our fees will be adapted accordingly)

03

For assisting with the cancelation of the tax representation

EUR 200

Time required to complete

The appointment of a tax representative is made at the same time as the registration of the taxpayer as a non tax resident. The cancellation of the tax registration may take some time. According to the law, the Tax Authority has 90 days to decide after the submission of the request to cancel the representation. However, in our experience, the Tax Authority may take longer.

Contact us

We are happy to answer your questions and make your journey in Portugal a pleasant one.

Scroll to Top
Need Help? Chat with us