Lunes, 27 Junio 2022

The non-resident's obligation to appoint a tax representative in Portugal

VolverAlthough it is still mandatory for nonresidents residing in a third country (outside the European Union or the European Economic Area) to appoint a tax representative when they are subject to tax obligations - such as the purchase of a vehicle and/or a property located in Portuguese territory, or the execution of an employment contract in Portuguese territory, or even the exercise of a self-employed activity in Portuguese territory - the Tax Authority (TA) now understands that non-EU resident taxpayers are no longer required to have a tax representative if they do not have to pay any tax in Portugal.

As so, the TA now understands that the tax law only requires the appointment of a tax representative domiciled in Portugal when, in the context of a legal tax relationship, it is necessary assistance in the fulfillment of tax obligations by taxpayers resident in third countries (nationals and foreigners) and to ensure the necessary contact between the tax administration and taxpayers, for the exercise of the rights of the latter. Consequently, and provided these requirements are met, in the act of registration and allocation of a Portuguese Tax Number to a national or foreign citizen, as a non-resident, with an address in a third country, i.e. in a country not belonging to the European Union (EU) or the European Economic Area (EEA), it is not mandatory to appoint a tax representative.

It should, however, be noted that if a citizen wishes to exercise any rights vis-à-vis the tax administration, he/she must appoint a fiscal representative. Any natural or legal person residing in the national territory may be appointed as fiscal representative. If the non-resident citizen exercises a self-employed activity subjected to VAT, the fiscal representative must be a VAT taxpayer (residing in the national territory).

As a rule, the deadline for compliance with the obligation to appoint a tax representative is 15 days, and failure to appoint a tax representative, when mandatory, as well as the appointment that omits the representative's express acceptance, is punishable by a fine of € 75.00 to € 7,500.00, making the non-resident citizen unable to exercise any rights with the tax authorities, including those of complaint, appeal or challenge

The Commercial and Corporate Law department of Belzuz Abogados is entirely available to provide clarification or advice on this matter.

Departamento Derecho Mercantil y Societario | (Portugal)

 

Belzuz Abogados SLP

La presente publicación contiene información de carácter general sin que constituya opinión profesional ni asesoría jurídica. © Belzuz Abogados, S.L.P., quedan reservados todos los derechos. Se prohíbe la explotación, reproducción, distribución, comunicación pública y transformación total o parcial, de esta obra, sin autorización escrita de Belzuz Abogados, S.L.P.

Madrid

Belzuz Abogados - Despacho de Madrid

Nuñez de Balboa 115 bis 1

  28006 Madrid

+34 91 562 50 76

+34 91 562 45 40

Esta dirección de correo electrónico está siendo protegida contra los robots de spam. Necesita tener JavaScript habilitado para poder verlo.

Lisboa

Belzuz Abogados - Despacho de Lisboa

Av. Duque d´Ávila, 141 – 1º Dtº

  1050-081 Lisboa

+351 21 324 05 30

+351 21 347 84 52

Esta dirección de correo electrónico está siendo protegida contra los robots de spam. Necesita tener JavaScript habilitado para poder verlo.

Oporto

Belzuz Abogados - Despacho de Oporto

Rua Julio Dinis 204, Off 314

  4050-318 Oporto

+351 22 938 94 52

+351 22 938 94 54

Esta dirección de correo electrónico está siendo protegida contra los robots de spam. Necesita tener JavaScript habilitado para poder verlo.

Asociaciones

  • 1_insuralex
  • 3_chambers_global_2022
  • 4_cle
  • 5_chp
  • 6_aeafa