{"id":14856,"date":"2025-02-01T22:20:06","date_gmt":"2025-02-01T22:20:06","guid":{"rendered":"https:\/\/thevanguardlawyers.com\/2023\/02\/06\/latest-news-from-the-world-of-economics\/"},"modified":"2025-04-15T09:26:56","modified_gmt":"2025-04-15T09:26:56","slug":"what-is-a-fiscal-representative-and-when-do-i-need-one","status":"publish","type":"post","link":"https:\/\/thevanguardlawyers.com\/en\/what-is-a-fiscal-representative-and-when-do-i-need-one\/","title":{"rendered":"What is a fiscal representative and when do I need one?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14856\" class=\"elementor elementor-14856 elementor-5574\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-85702f3 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"85702f3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0376ae0\" data-id=\"0376ae0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e520803 elementor-widget elementor-widget-text-editor\" data-id=\"e520803\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tA tax representative is a person or entity that ensures that a foreign national complies with their tax obligations in Portugal and receives communications from the Tax Authority (AT) on their behalf.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72fd6e0 elementor-widget elementor-widget-text-editor\" data-id=\"72fd6e0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><b>Who needs a tax representative?<\/b><\/p><p>The appointment of a tax representative becomes necessary if the citizen establishes a tax legal relationship in Portugal, such as:<\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Own a property or vehicle registered in Portugal.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enter into an employment contract or become self-employed.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Opening a business as a self-employed person and being subject to VAT.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c865693 elementor-widget elementor-widget-text-editor\" data-id=\"c865693\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><b>You must appoint a tax representative:<\/b><br>Non-resident citizens of the European Union (EU), Norway, Iceland, Liechtenstein and Andorra who have tax obligations in Portugal.<br>Foreigners from third countries who are self-employed in Portugal (in this case, the tax representative must be a VAT taxpayer residing in Portugal).<br>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.<\/p><p>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut enim ad minim veniam, quis nostrud exercitation ullamco laboris nisi ut aliquip ex ea commodo conseqat. Duis aute irure dolor in reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla pariatur. Placerat orci nulla pellentesque dignissim enim sit amet venenatis urna. Orci porta non pulvinar neque laoreet suspendisse interdum consectetur libero. Ipsum suspendisse ultrices gravida dictum fusce. Consectetur libero id faucibus nisl. Dignissim suspendisse in est ante in nibh mauris cursus.       <\/p>\n","protected":false},"author":1,"featured_media":15250,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[90,77,92],"tags":[],"class_list":["post-14856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","category-economy","category-finance"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What is a fiscal representative and when do I need one? - Vanguard Lawyers<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/thevanguardlawyers.com\/en\/what-is-a-fiscal-representative-and-when-do-i-need-one\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is a fiscal representative and when do I need one? - Vanguard Lawyers\" \/>\n<meta property=\"og:description\" content=\"Lorem ipsum dolor sit amet, consectetur adipiscing elit, sed do eiusmod tempor incididunt ut labore et dolore magna aliqua. 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