Emigrants no longer required to have a fiscal representative

The fiscal representative was required from Portuguese taxpayers with an address outside the European Union

Last July 8, the dispatch about the exemption of the appointment of a fiscal representative and the requirement to adhere to the electronic mailbox of taxpayers who adhere to dematerialized notification channels was published in the Diário da República.

Until now, taxpayers with a Portuguese TIN not residing in Portugal who needed to establish legal relations of any nature in our territory needed to have a tax representative, which could be, a legal entity or an individual with tax domicile in Portuguese territory.

The citizen who registered as a "non-tax resident" in Portugal was obliged to appoint a fiscal representative when indicating as fiscal domicile an address from a country outside the European Union.

With the coming into effect of these new rules, the obligation to appoint a tax representative is now waived whenever taxpayers adhere to one of the following dematerialized notification channels: public service of electronic notifications associated with the single digital address (MUD); electronic notifications and summonses on the Finance Portal; electronic mailbox (viaCTT).

The waiver of the obligation to adhere to the electronic mailbox is applicable as of January 1, 2023.

The requirement to appoint a tax representative for taxpayers with a Portuguese TIN who reside abroad or are absent from national territory for a period exceeding six months is eliminated.

Portuguese taxpayers residing outside the European Union, Norway, Iceland or Liechtenstein may join the new system of electronic notifications and summonses in the Finance Portal (www.portaldasfinancas.gov.pt/) since July 1.