Appointment of a tax representative – New Deadline

Since 1st January 2021, all British citizens and companies that request a Portuguese Tax number (NIF) should appoint a tax representative.
British citizens, that already have a Portuguese Taxpayer number, should also appoint a tax representative. This rule is also applicable to British companies registered in the Portuguese Tax Authority database, even if they are not taxpayers in Portugal.
The main obligations of the tax representative are to receive correspondence from the Portuguese Tax Authority addressed to the represented and be responsible to assure the fulfilment of all tax obligations.
Portuguese companies could be appointed as tax representatives.
The appointment should be made through a statement, and the appointed person should expressly accept it in writing.

Source: ammoura.pt

Contribution by Inês Gonçalves, Partner of AMM.  AMM’s origins date back to 1990, having been constituted to integrate the international network “Correspondent Law Firms of PricewaterhouseCoopers”. As a result of the Sarbanes Oxley Act, AMM became an independent law firm from 2005. Our team of lawyers and consultants who cooperate with us have extensive national and international business law experience. We address our customers’ concerns in a pragmatic, efficient, punctual manner and with high professional competence.

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