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Tax representation

On this page you will find information about the obligation to appoint a tax representative in Portugal. Please note that this obligation is only applicable 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. The Tax Authority system does not allow the registration as non-tax resident in Portugal and tax resident in those countries without the person appointing this tax representative.

You are only obliged to appoint a tax representative when you (1) register as a non-tax resident in Portugal; and (2) indicate an address in a country 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.

This obligation applies whether or not you are a national of a country that belongs to the European Union or the European Economic Area. Only your tax address is relevant, not your nationality.

Only individuals or companies, who are tax resident in Portugal, may be appointed as tax representatives.

The Tax Representative must be appointed at the time you register as a non-tax resident in Portugal with the Portuguese Tax Authority.

If you are a holder of a Citizen Card, the process of appointing a representative must be subsequent to the change of address on the Citizen Card.

The appointment of a fiscal representative requires the express acceptance by the representative of such appointment.
To appoint a fiscal representative in Portugal the following documents will be required:
– Identification document (citizen card or passport) of both the person who will register as non-resident, as well as the tax representative (in case the tax representative is an entity, the permanent certificate will be required);
– Declaration of the person nominating the fiscal representative (to be prepared by us);
– Declaration of the tax representative accepting the appointment (to be prepared by us)
– Power of Attorney granting us powers to represent you before the Tax Authority.

Yes, we do provide a tax representation service. Please contact us if you would like our assistance – here.

The law allows a tax representative to resign as tax representative if one year has elapsed since appointment. This process of cancellation of tax representation follows a specific procedure and may take some months.
Note that an individual cannot register as a non-resident (i.e. change his/her tax status from resident to non-resident for tax purposes) if he/she is registered as the tax representative of another taxpayer (individual or company).

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

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