Portugal fiscal Representative.

Only individuals or companies, who are tax resident in Portugal, may be appointed as tax representatives.

The Tax Representative must be appointed at the time you register as a non-tax resident in Portugal with the Portuguese Tax Authority.

If you are a holder of a Citizen Card, the process of appointing a representative must be subsequent to the change of address on the Citizen Card.

The appointment of a fiscal representative requires the express acceptance by the representative of such appointment. To appoint a fiscal representative in Portugal the following documents will be required: – Identification document (citizen card or passport) of both the person who will register as non-resident, as well as the tax representative (in case the tax representative is an entity, the permanent certificate will be required); – Declaration of the person nominating the fiscal representative (to be prepared by us); – Declaration of the tax representative accepting the appointment (to be prepared by us) – Power of Attorney granting us powers to represent you before the Tax Authority.

Yes, we do provide a tax representation service. Please contact us if you would like our assistance – here.

The law allows a tax representative to resign as tax representative if one year has elapsed since appointment. This process of cancellation of tax representation follows a specific procedure and may take some months. Note that an individual cannot register as a non-resident (i.e. change his/her tax status from resident to non-resident for tax purposes) if he/she is registered as the tax representative of another taxpayer (individual or company).