UK residents can appoint a tax representative until June 2021 without penalty
Following the departure of the United Kingdom from the European Union and the end of the transitional period on 31 December 2020, a transitional regime was approved for the fulfillment of the obligation to appoint a tax representative in Portugal for residents in the United Kingdom.
This transitional regime establishes that:
Citizens and legal persons who are registered in the Tax Authority (AT) database and have an address in the United Kingdom can designate a tax representative from 1 January to 30 June 2021 without penalty.
Until 30 June and in cases where a tax representative has not yet been appointed, AT’s correspondence to the United Kingdom will continue to be addressed.
As for new registrations and start-ups, as well as changes of address for the United Kingdom, the appointment of a representative under the general terms is mandatory without the application of any transitional period.