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Mandatory tax representation after Brexit- Extended deadline

The designation of tax representative by natural persons and legal persons who were registered in the tax and customs authority database on 31 December 2020, with address in the United Kingdom, may be held until 30 June 2022, without penalty – consult official information.

Until the appointment of a representative takes place, correspondence shall continue to be sent to the address of the taxable person registered with the TA.

Such appointment is mandatory for natural and legal persons who, under the law, are subject to compliance with obligations or wish to exercise their rights with the TA.


procedure

  • For individual or collective taxpayers, with or without activity, in vat and IRS:
    • In the Finance Portal: the non-resident individual or collective taxpayer can make the change in its finance portal;
    • Through the e-counter: the taxpayer to be appointed tax representative of the non-resident may initiate the proceedings via the e-counter provided that he or she delivers together the power of attorney with powers to do so;
    • In finance services (in person): the non-resident and the tax representative may request and accept the appointment of a representative in any finance service; the procedure may be carried out by the tax representative only if the tax representative submits a power of attorney with powers to that effect.
  • Activity start statement:
    • The taxable person registered with an address in the United Kingdom, without a tax representative, who wishes to register the commencing of activity will have to appoint a VAT and IRC or IRS representative.
    • Statements can be delivered via e-counter or in person. In any case the declaration may be submitted by the representative, provided that the representative presents a power of attorney with powers to that effect.

Penalties

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


How can Moneris help?
With enormous experience and know-how In the monitoring of companies operating across borders and non-habitual residents or foreign nationals residing or operating in Portugal, Moneris may be its partner in this context of new obligations and procedures arising from the entry into force of the bilateral agreements between the EU and the United Kingdom, one of the main Portuguese affinity markets.

We provide tax representation services to dozens of companies and individuals, ensuring bilingual monitoring and a very particular knowledge of the British market.

Contact us: info@moneris.pt | 210 316 400.
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