Mandatory fiscal representation after Brexit - Extended term.

Individuals and Companies, who were registered in the Tax and Customs Authority database on December 31, 2020, with an address in the United Kingdom, can nominate a fiscal representative until June 30, 2022, without any penalty - consult the following official information.

All the mail correspondence continues to be sent to the taxable person’s address registered at the Tax Authorities until the nomination of a fiscal representative becomes effective.

This is mandatory for Individuals and Companies who, under the terms of the law, are subject to the fulfillment of obligations or intend to exercise their rights with the Tax Authority.

Procedures:

For taxpayers, individuals, or companies, with or without professional activity, under VAT and PIT (personal income tax – IRS):

• In the Tax Office Portal: the non-resident Individual or Company can make the change in its finance portal;

• Through the e-balcão: the taxpayer to be appointed as the non-resident's fiscal representative can initiate the process through the “e-balcão” delivering the power of attorney with powers for that purpose;

• In the Tax Office Services (in person): the non-resident and the fiscal representative can request and accept the nomination of a representative in any Tax Authority service; the procedure can be done by the fiscal representative only if she/he presents a power of attorney with powers for that purpose.

Start of self-employed activity declaration:

The taxpayer registered at the Tax Authority, with an address in the United Kingdom, without a fiscal representative, who wishes to register the start of the self-employed activity will have to appoint a VAT and CIT (Corporate Income Tax – IRC) or PIT (Personal Income Tax – IRS) representative.

Declarations can be delivered via “e-balcão” or in person. In any of the situations, the declaration can be delivered by the fiscal representative, as long as, he/she presents a power of attorney with powers for that purpose.

Penalties:

Failure to appoint a fiscal representative after June 30, 2022, is punishable by a fine of € 75 to € 7,500.