The deadline for taxpayers with tax domicile in the United Kingdom to appoint a tax representative in Portugal has been postponed by one year until the 30th of June 2022.
After the post-Brexit transitional period, the appointment of a tax representative has become mandatory for all individual and collective taxpayers with tax residence in the UK.
The order 150_2021_XXII of 30th of April, states that the designation of the tax representative may be made “without any penalty” until the 30th of June 2022 and those who have not yet done so can maintain the current address until the established date.
This tolerance does not apply to new registrations in Portugal by foreign residents, who are still required to appoint a tax representative, who is considered to be the point of contact between the tax administration and the taxpayer.
