What is a fiscal representative and when do I need one?
Who needs a tax representative?
The appointment of a tax representative becomes necessary if the citizen establishes a tax legal relationship in Portugal, such as:
- Own a property or vehicle registered in Portugal.
- Enter into an employment contract or become self-employed.
- Opening a business as a self-employed person and being subject to VAT.
You must appoint a tax representative:
Non-resident citizens of the European Union (EU), Norway, Iceland, Liechtenstein and Andorra who have tax obligations in Portugal.
Foreigners from third countries who are self-employed in Portugal (in this case, the tax representative must be a VAT taxpayer residing in Portugal).
Portuguese citizens residing outside the EU, Norway, Iceland, Liechtenstein or Andorra, if they have tax obligations in Portugal, such as owning a property or vehicle.
If the citizen resides in an EU country, Norway, Iceland, Liechtenstein or Andorra, the appointment of a tax representative is not mandatory, as long as they adhere to the electronic notifications on the Finance Portal.