The non-residents, as well as the residents who were absent from the portuguese territory for a period exceeding six months, and who in any case, moved or were domiciled outside the European Union (EU) or outside the European Economic Area (EEA – Norway, Iceland and Liechtenstein), were required to appoint a tax representative in portuguese territory who would represent them before the Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira), comply with tax obligations and receive communications.
On June 6, 2022, the Tax Administration, trough Circular Letter n.º 900054, clarified the procedures associated with the appointment of a tax representative in portuguese territory, saying that “in the act of registration and allocation of a tax number to a national or foreign citizen, as a non-resident, with na address in a third country – a country not belonging to the EU or the EEA, the appointment of a tax representative is not mandatory.”
The Tax Administration alerted that the appointment of a tax representative in portuguese territory will become mandatory, if the non-tax resident has his/her tax residence outside the EU or EEA, if he/she is subject to a legal-tax relationship.
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