Adherence to the new system of notifications and electronic citations from July 1 exempts emigrants from outside the EU or the European Economic Area from the obligation of fiscal representative, the Ministry of Finance reported this Thursday.
“Portuguese taxpayers residing outside the European Union, Norway, Iceland or Liechtenstein [Espaço Económico Europeu] may be incorporated into the new system of notifications and electronic citations in the Finance Portal as of July 1,” says the Ministry of Finance in a statement.
With this membership, all taxpayers residing outside those countries can waive the designation of fiscal representative, they need the same information.
In relation to taxpayers residing in the United Kingdom, adherence to the electronic notification and summons system of the Finance Portal It can be done during the second half of 2022.
“Alternatively, if you choose not to join this system, may appoint a tax representative until December 31, 2022 without penalty“, says the Ministry of Finance, noting that the obligation to appoint a fiscal representative is suspended until the end of this month, in respect of residents of the United Kingdom.
The appointment of a tax representative is mandatory for all holders of a Tax Identification Number (NIF) resident in countries outside the European Union (EU), a situation that, with Brexit, would also apply to Portuguese residents in the United Kingdom. .
Subscription to electronic notifications can be made on the Finance Portal (at www.portaldasfinancas.gov.pt) under services — registration data — representative — submit appointment — IRS (or IRS and VAT if you work in Portuguese territory).
Taxpayers residing abroad who do not maintain any legal-tax relationship with the country are already exempt from appointing a tax representative in Portugalspecifies the Ministry of Finance.
In a recent letter published on the clarification of procedures regarding tax representation of non-residents, to which Lusa had access, the Tax and Customs Authority (TA) details the situations in which the taxpayer is exempt from the obligation to designate a tax representative.
“A citizen who, cumulatively, does not have a fiscal domicile in Portugal or in the European Union or in the European Economic Area (Norway, Iceland and Liechtenstein), does not meet the legal requirements to have the tax status of resident, is not a taxpayer. , in light of the provisions of section 3 of article 18 of the LGT and is not subject to the fulfillment of obligations nor does it intend to exercise any right with the tax administration, it is not obliged to appoint a tax representative”, reads the document of AT.
“In the act of registration and attribution of the NIF to a national or foreign citizen, as a non-resident, domiciled in a third country, that is, in a country not belonging to the European Union (EU) or the European Economic Area (EEA), the appointment of a tax representative is not mandatory”, refers to the circulated document.
The document highlights that the appointment of a tax representative becomes mandatory, “if after granting the NIF as a non-resident and being domiciled in a third country, you become the subject of a legal tax relationship, that is, you become the holder of a vehicle” and/or a property registered/located in Portuguese territory, enter into an employment contract in Portuguese territory, carry out an activity on their own account in Portuguese territory”.
Likewise, “citizens who declare their residence in a third country and who are subject to a legal tax relationship must designate a tax representative (individual or legal entity)”, when they have a legal tax relationship, that is, if they have a legal tax relationship tax. car or property, employment contract in Portuguese territory or self-employment in Portuguese territory.
“In these situations, the appointment of the tax representative must be made within 15 days following the change of address to a third country,” the document states.
Source: Observadora
