Fiscal Representative in Portugal

Taxpayers residing outside the European Union are no longer required to appoint a fiscal representative in Portugal if they do not have to pay any tax in the country. The obligation remains, however, if they own a car or a property in Portugal, according to guidance from the Portuguese Tax Authority (AT).

“A citizen who does not have a tax domicile in Portugal, the EU, or the European Economic Area (Norway, Iceland, Liechtenstein), who does not meet the legal requirements to be considered a tax resident, is not a taxpayer under Article 18(3) of the General Tax Law, and does not intend to exercise rights or obligations with the tax administration, is not required to appoint a fiscal representative,” states the AT circular.

The obligation to appoint a fiscal representative becomes mandatory if, after being assigned a Portuguese Tax Identification Number (NIF) as a non‑resident, the taxpayer establishes a tax relationship in Portugal. This includes owning a vehicle or property, signing an employment contract, or carrying out self‑employed activity in Portuguese territory.

Citizens declaring residence in a third country who are subject to a tax relationship must appoint a fiscal representative (individual or company) within 15 days of changing their address to a non‑EU country.

This requirement applies to all holders of a Portuguese NIF residing outside the EU. Since Brexit, it also covers Portuguese nationals living in the United Kingdom.

The AT clarified that when a NIF is assigned to a non‑resident with an address in a third country, the appointment of a fiscal representative is not mandatory unless a tax relationship exists.

This new interpretation addresses cases such as children of emigrants who automatically receive a NIF with their Citizen Card, even if they have no tax obligations in Portugal.

Similarly, a non‑resident who owns property in Portugal must appoint a fiscal representative only while owning the property. Once the property is sold and all tax obligations are fulfilled, the requirement ends.

Failure to appoint a fiscal representative when required, or appointing one without their express acceptance, is punishable with fines ranging from €75 to €7,500.

📌 Note: This summary does not replace consultation of the applicable legislation.