A taxpayer resident outside the EU / EEA must appoint a Portugal-resident fiscal representative (representante fiscal) when obtaining a NIF. Since Decreto-Lei n.º 44/2022 this obligation is waived where the taxpayer adheres to one of the AT electronic-notification channels (e.g. the single-digital-address service or the Portal das Finanças electronic-notification and citation regime). EU / EEA residents are not required to appoint a representative.●Verified ·
Issuing authority
Diário da República — Lei Geral Tributária, Art. 19.º (texto consolidado)
Legal instrument
Art. 19.º LGT (red. Decreto-Lei n.º 44/2022)
Last verified
Review cadence
quarterly
Notes
The e-notification waiver was introduced by Decreto-Lei n.º 44/2022, de 8 de julho (https://diariodarepublica.pt/dr/detalhe/decreto-lei/44-2022-185838981). For non-EU/EEA residents, cancelling adhesion to the e-notification service only takes effect after a fiscal representative has first been designated.
Change history
Initial captureA taxpayer resident outside the EU / EEA must appoint a Portugal-resident fiscal representative (representante fiscal) when obtaining a NIF. Since Decreto-Lei n.º 44/2022 this obligation is waived where the taxpayer adheres to one of the AT electronic-notification channels (e.g. the single-digital-address service or the Portal das Finanças electronic-notification and citation regime). EU / EEA residents are not required to appoint a representative.
No further changes recorded yet — unchanged since it was first captured.
