This a compilation of several Q&A regarding Portuguese Law. The questions were posed by our clients via e-mail. The replies drafted by our legal team and might be useful to you.
Hot Topic: From January 1st there’s no need for a European Union citizen to have a fiscal representative in Portugal.
Under article 19º of LGT (General Tax Law) the fiscal representative is now merely facultative for residents of the EU and for residents of the European Economic Space with a fiscal cooperation treaty with Portugal. This decision was taken in 2012 yearly budget (Lei 64-B/2011 de 30 de Dezembro) that revises both IRS Tax Code and LGT (General Tax Law), in accordance to an European Court ruling considering that Portugal had discriminatory fiscal rules for non-residents (Ruling from TJUE of May 5 2011 on the process No. C-267/2009).
If the EU citizen doesn’t want to maintain the fiscal representative fiscal may simply go to the tax office counter and provide complete home address in the country of origin. This new address will be the one used by the tax authorities in all notifications. However also under article 19º of LGT (General Tax Law) if the EU citizen has a business or are not exempt from VAT in his transactions in Portugal (for instance for rentals) must create an electronic fiscal box at http://www.portaldasfinancas.gov.pt until 30 March (for companies) or 30Th April (individual no exempt of VAT). All messages send from Finanças to that electronic fiscal box will be binding under Portuguese law.
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