Português
Fiscal Representation
Is it required a fiscal representative for non residents?

Whoever has a Portuguese Fiscal Number is subject to legal and tax relations.

For non-residents in Portugal, as not being in the country more than 183 days per year, being this way advisable to mandate a fiscal representative in the Country, as per the terms of the article 19º nº 4 of the LGT, which says the following:

“Resident taxpayers abroad as well as those who, although residing in national territory, to be absent for a period of more than six months, as well as legal persons and other entities legally equivalent to cease activity, should, for tax purposes, designate a representative resident in national territory.”

The Fiscal Representative is allowed to represent you before the Portuguese Fiscal Department.

The Fiscal Representative is the Lawyer, which shall execute its mandate, with the possibility to substitute.

The Fiscal Representative is obliged to:

1. Present all fiscal declarations that the client is obliged to, under the Portuguese laws;

2. Proceed to the payment of taxes, upon prior payment of the necessary funds;

3. Claim, contest and appeal of all decisions of the fiscal department with which the client does not agree, since there are legal grounds to do so;

4. Provide to the fiscal department all the information required by them, under the terms that the same are provided by the client;

5. Keep the client informed about his fiscal situation;

6. The client is obliged to provide, in general, to the Fiscal Representative all relevant information that is requested by the Fiscal Representative, in the way that the mandate is fulfilled.

The client is specially obliged to:

1. Provide to the Fiscal Representative the identification of all subjects with whom has relevant legal and tax relations;

2. Provide to the Fiscal Representative all necessary information to fill the tax declarations;

3. Reply immediately to the questions placed by the Fiscal Representative, in a way to fulfill the mandate;

4. Provide to the Fiscal Representative the necessary provisions for the timely payment of any taxes as well as fines that arise from fail of out of date payments, for guilt or negligence of the client;

5. Provide to the Fiscal representative the necessary provisions to fulfill the services described;

The communications between the client and the Fiscal representative shall be done, preferably, by e-mail, being additionally been done by telefax or post.

The communications shall be done, by one party or the other, in terms that allow the good functioning of the processes deadlines or the ones fixed by the fiscal administration.

In case the client changes domicile, shall inform immediately the Fiscal representative.

The mandate for Fiscal Representative does not include the management of assets or rights of the client in Portugal, being that the client expressly declares that are its own ownership.

The client must declare to be aware of the contents of the artº 27º of the LGT, which says the following:

1. The managers of assets or rights of non-residents without permanent establishment in Portuguese territory are jointly responsible in relation to these and between them, for all contributions and taxes of the non-resident related to the financial exercise at is charge.

2. For the effects of the present article, are considered managers of assets or rights all persons, individual or company that assume or are entrusted, by any means, of the direction of businesses of non-resident entity in Portuguese territory, acting on the interest and on behalf of that entity.

3. The Fiscal representative of the non-resident, when different person of the manager of the assets or rights, shall obtain it’s identification and present it to the Fiscal Department, as well as inform in case of it’s inexistence, assuming, unless proven otherwise, manager of the assets or rights, in the absence of this information.

Under the hypothesis of mandating someone for the management of its assets or rights, or if those assets or rights are to be managed, in fact, by a person, the client is obliged to identify that person in the way that the Fiscal Representative can comply to the number 3. above.

Therefore a fiscal representative shall also proceed with the:

1. Confirmation that declarations that the client is obliged to provide to the Fiscal Department were prepared and provided like tax return forms, accountant reports, complaints, Appeals and judicial oppositions.

2. Reception of notifications and responses to them;

3. Provide the information requested by the Fiscal Department;

4. Information to the client of it’s fiscal obligations;

5. Confirmation of fiscal regularization of assets or rights on where the mandate is holder in Portugal, confirmation of the services related to such regularizations;

6. Confirmation of payment of the fines to which the delays or lack of declarations that appear are the responsibility of the client, apart from where there is proven negligence by the Fiscal Representative;

  Alexandra Soares