Fiscal Representation

Share experience regarding ownership of property and/or living in Portugal.

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Farol
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Fiscal Representation

Post by Farol »

The situation regarding Fiscal Representation in Portugal has now been updated and clarified by the Financas.

The following link is to FAQs that they have recently issued.

https://info.portaldasfinancas.gov.pt/p ... 00307.aspx

For many people that just own a second home with no other tax implications FAQ 09-4627 is probably the most important.

Google trnaslate this as "-

09-4627 Do citizens, with Portuguese NIF, who are not resident in Portugal, have to adhere to electronic notifications or appoint a tax representative?

1 - Citizens residing in a European Union (EU) country, Norway, Iceland or Liechtenstein:

No. For citizens residing in these countries, joining electronic notifications or appointing a tax representative is always optional.

2 - Citizens residing in another country or territory (considered a third country):

It depends. Citizens residing in these countries who have a legal-tax relationship with the AT are required to:
Appoint tax representative in Portugal; or
Adhere to the notifications and summons system on the Finance Portal or to the electronic mailbox (“ViaCTT”).

If the non-resident citizen carries out a self-employed activity subject to VAT, the tax representative must be a VAT taxable person resident in Portugal. In these situations, the option to subscribe to any of the electronic notifications mentioned above does not exempt the appointment of a representative.

There is a legal-tax relationship with the AT when, in particular, the citizen:

Own a vehicle registered in Portuguese territory;
Own a property located in Portuguese territory;
Enter into an employment contract for activity in Portuguese territory; or
Carry out an activity on your own in Portuguese territory.


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The UK is now considered a "third country".

So if you only own a property and have no other taxable activity and register for electronic notifications via the Financas portal my reading is that you no longer need a Fiscal Rep. :D
e-richard
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Re: Fiscal Representation

Post by e-richard »

Farol wrote: Sat Aug 13, 2022 11:12 am So if you only own a property and have no other taxable activity and register for electronic notifications via the Financas portal my reading is that you no longer need a Fiscal Rep. :D
Certainly looks that way. Could be interesting.
Geoff
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Re: Fiscal Representation

Post by Geoff »

UK Govt site bears this out too:
If you are resident in the UK but have property or business in Portugal
You must take at least one of the following options by 31 December 2022:

Register at the Portuguese government’s Portal das Finanças (in Portuguese) to receive notifications by email. Log in to your account, and follow: ‘Notificações e Citações’ - ‘Gerir Canais’ - ‘Canais de Notificação’ - ‘Portal das Finanças’ - ‘Ativar’

Appoint a tax representative.

This is a legal requirement.
Registering, if you already have a Fiscal Rep doesn't look straight forward though...
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