The tax law only requires the appointment of a tax representative domiciled in the national territory when, within the scope of a tax legal relationship to be established, it is necessary to advise taxable persons residing in a third country (nationals and foreigners) and ensure the necessary contact between these and the tax administration, in order to enable the full exercise of their rights and the fulfillment of their obligations.

You do not have to designate a tax representative, a citizen who, cumulatively:

– do not have tax 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

– not be a taxable person

– is not subject to the fulfillment of obligations or intends to exercise any rights with the tax administration.

The appointment of a tax representative is mandatory if, after granting the NIF as a non-resident and while residing in a third country, you become the subject of a tax legal relationship, namely:

– own a vehicle and/or a property registered/located in Portuguese territory;

– enter into an employment contract in Portuguese territory;

– carry out a self-employed activity in Portuguese territory;

Exemption from the appointment of a tax representative:

If the taxable person, residing in a third country, adheres to any of the channels of dematerialized notification (system of electronic notifications and citations in the Finance Portal or to the electronic mailbox), he is exempt from the obligation to designate a tax representative.

However, this exemption does not apply in case the taxable person carries out a self-employed activity in Portuguese territory, maintaining the obligation to appoint a VAT tax representative (they must be a VAT taxable person residing in Portugal.

Appointment as tax representative

Any person, natural or legal, residing in the national territory can be appointed as a tax representative. If the non-resident citizen carries out an activity on his own, the VAT tax representative must be a VAT taxable person, residing in Portugal.

Responsibility of the tax representative

The tax representative assures the represented (non-resident citizen) the:

– receipt of correspondence issued by the tax administration, as the represented person considers himself domiciled at the representative’s address;

– compliance with all accessory tax duties, including the delivery of income statements;

– exercise of your rights with the tax administration, including those of complaint, appeal or challenge.

The tax representative is not responsible for paying the taxes of the non-resident citizen, with the exception of the following situation: he is responsible for the payment of VAT, if the non-resident citizen carries out a self-employed activity subject to VAT, insofar as there is a liability joint tax of the tax representative of the non-resident taxable person.