Therefore, from 1 January 2021, all residents of the United Kingdom that hold a tax identification number in Portugal (número de contribuinte), as well as those who, although resident of the UK, are absent for more than six months, must appoint a fiscal representative in Portugal, covered under the Article 19, Nº6 and Article 130 of the General Tax Law.
Due to the effects of the Covid-19 Pandemic, it was decided by Order No. 514/2020-XXII, of the Deputy Secretary of State and Tax Atffairs, that UK resident citizens may, without any penalty, appoint a fiscal representative to act on their behalf. This must be done by 30 June 2021.
It is also important to note that, the role of the fiscal representative, is to be legally and fiscally responsible to receive all tax correspondence in the client’s name, and to comply with the declarative obligations and ensure compliance within the legal deadlines. They are responsible for informing the client of all tax obligations, applicable laws and deadlines. The fiscal representative has the right to claim or appeal on behalf of the client. If the obligations are not fulfilled, it may result in payment of fines, among other penalties, however the representative will not be liable for any unpaid taxes.
Until the UK resident citizen appoints a fiscal representative, all correspondence issued during the period prior to the appointment of the representative in Portugal, will be sent by the Tax Administration authorities to the registered address.
It should be noted that to all United Kingdom resident citizens who acquired their tax identification number in Portugal, on or after 1 January 2021, the above-mentioned deadlines are not applied, as the appointment of a fiscal representative was automatically mandatory from this date.
However, should you experience any problems or difficulties in appointing fiscal representation, we would recommend you seek the services and advice of a solicitor who will guide you through the process.