UK residents may appoint fiscal representatives until June 2022 with no penalties
Following the United Kingdom withdrawal from the European Union and the end of the transition period on 31 December 2020, it was approved a transitional regime applicable to UK residents for the mandatory appointment of a fiscal representative in Portugal.
This transitional regime establishes that:
Citizens and legal persons who are registered in the Portuguese Tax Authority’s (AT) database and have an address in the United Kingdom may appoint a tax representative from 1 January 2021 until 30 June 2022 with no penalties.
Until 30 June 2022 and in cases where a tax representative has not yet been appointed, the correspondence from the AT must still be addressed to the United Kingdom.
New registrations and start-up forms, as well as changes of address to the United Kingdom, require the appointment of a tax representative with no transitional period.