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...
Striderman
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Re: Fiscal Representation

Post by Striderman »

Appreciate I'm a bit late to the party on this. However, would people agree that, as the owner of a Portuguese property which is rented out, this constitutes a taxable activity and a Fiscal Representative is still required? Would be interested to see if that is consensus of opinion.
Thanks
Dan
Geoff
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Re: Fiscal Representation

Post by Geoff »

That is certainly my understanding if you are resident in UK.
Striderman
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Re: Fiscal Representation

Post by Striderman »

Thanks Geoff
Brian117
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Re: Fiscal Representation

Post by Brian117 »

At last we have found our ideal property, not in CVO but Ferragudo. Our offer has been accepted, and now we could use some advice and recommendations on the buying process. We would like to buy through our UK company, and as we intend to rent for part of the year I understand we will need to appoint a fiscal representative, and of course a lawyer. This is where I am hoping experienced contributors to the forum may be able to help with recommendations for local firms who could act for us. All suggestions will be much appreciated.
Many thanks, Brian
Geoff
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Re: Fiscal Representation

Post by Geoff »

Our solicitor was Graca Palhao , in Portimao, did a good job & did our Prtuguese Wills & is now our fiscal rep...we had used Sovereign for fiscal rep, but they were pricey for what was done. Graca & staff speak v good English.
Contact Carla Vilhena her secretary at :
legal.assist@gracapalhau-adv.com

good luck
Brian117
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Re: Fiscal Representation

Post by Brian117 »

Thanks Geoff. Will follow up next week.
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