Mandatory Tax Representation for UK citizens postponed

Under the General Tax Law (Decree Law no. 398/98), Article 19, no. 6, taxable persons resident abroad, as well as those who, although resident in Portugal, are absent for a period exceeding six months, as well as collective persons and other entities legally equivalent to them that ceased their activity, must appoint for tax purposes a representative residing in national territory.

For this reason, with Brexit, United Kingdom citizens living in Portugal and with a British address, had until June 2021 to appoint a tax representative in the country.

Nevertheless, a new Order (SEAAF no. 150/2021-XXII, of 30/04) has been issued which postpones the deadline for UK nationals and companies to appoint a tax representative until the 30th of June 2022, without any penalty.

New registrations and changes of address to the UK will require, nonetheless, such appointment of tax representative.

Belion Portugal acts as a tax representative in Portugal of non-resident individuals and businesses and assists them complying with Portuguese tax regulations.

For more information, please contact us at [email protected]