Fiscal Representation in Portugal

Why it is important to nominate a Fiscal Representation?

A Fiscal Representative in Portugal acts as an interface between a non-resident individual or a company and the Serviço de Finanças (Tax Department) on any tax matters relating to a client's property and/or a client's individual taxation.

Notifications from the Tax Department generally require a prompt response within 10 to 15 days. Non-receipt of such correspondence can therefore swiftly lead to tax problems for an individual. Non-receipt of property tax bills can lead to non-payment and the incurrence of fines and penalty charges.

Who needs a Fiscal Representative?

Any non-resident individual or company resident outside the EU who owns property holds a bank account or has any other commercial activity or interest in Portugal must by law appoint a Fiscal Representative that is registered with the Tax Department.