From 1st January 2021, it became mandatory the appointment of a tax representative, namely for IRS or IRC purposes by individual and corporate taxpayers with tax residency in the United Kingdom.
The appointment is mandatory for individuals and legal persons who, according to the law, are subject to comply with obligations or wish to exercise their rights with the AT (Portuguese tax Authorities).
According to the Circular Letter No. 90031 of 11.01.2021 issued by the Tax Authority, the deadlines and procedures to adopt for the regularization of the tax situation with the AT are:
1.1.Deadline for the appointment of a tax representative
The designation of a tax representative by individuals and legal persons who were registered in the Tax and Customs Authority (TA) database on 2020.12.31, with an address in the UK, may be held until 30 June 2021, without penalty. Until the appointment of a representative, correspondence will continue to be sent to the address of the taxable person registered with the AT.
1.3. Statement of Beginning of Activity
Taxable persons registered in the AT with an address in the UK, without a tax representative, who wish to register at the beginning of the activity, will have to appoint a VAT and IRC or IRS representative there, depending on whether they are collective or individual.
In both cases, the representative to be appointed must be subject to VAT (with tax residency in Portugal), with a power of attorney with enough powers, by article no.2 30th article of the VAT Code.
Taxable persons who changed their tax address to the UK from 01.01.2021
2.1. Foreign Citizens
Changes to registration: Changes to the identification data on the register, communicated by a foreign citizen, namely the change of address to the United Kingdom, will only be accepted if the tax representative is appointed.
2.2. National citizens
Changes to registration: Changes to the identification data, in particular the address, will have to be made with the services of the Citizen Card, the Institute of Registry and Notary (IRN).
After the confirmation of the change of address, with the IRN services, you should request from the AT the appointment of the respective tax representative, through the Finance Portal, the E-Balcão, or the finance services (in person).
Applications for NIF requests, submitted from 01.01.2021 by taxable persons with a tax address in the United Kingdom
The period referred to in 1.1 does not apply to new registrations, and the appointment of a tax representative in the act of registration is mandatory, by the legally established.
If in doubt do not hesitate to contact us.