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Fiscal Representative – When is it needed?

A Fiscal Representative acts as an intermediary between a non-resident individual or entity and the Tax Authority.

What is Fiscal Representation?

It is mandatory by law that any entity or individual residing outside the European Union who owns a property, a bank account or has any commercial activity in Portugal must have a Fiscal Representative. The appointment of a fiscal representative means that there is no need to have physical premises or employees on-site, thus avoiding the hassles and costs of implementation.

In what cases is a Fiscal Representative required?

Tax Representation is a legal obligation imposed by the tax authorities of certain European countries on foreign companies and individuals residing in countries outside the European Union. If you are a non-EU resident, you will have to appoint a Fiscal Representative in order to obtain a taxpayer number (NIF). This number is mandatory to perform a number of operations in Portugal, such as:

  • Buy or sell a property
  • Open a bank account
  • Obtain a mortgage or other credits
  • Buy a vehicle
  • Inherit assets

However, even if this requirement does not apply to you, you may choose to appoint a Tax Representative to help you comply with your duties to the Tax Authority. Thus saving you time and ensuring that all your obligations are complied with.

Why should you appoint Carlos Reis & Reis as your fiscal representative?

CRR has 17 years of experience, providing high-quality services to a diverse range of clients, from residents to non-residents. Our area of expertise ranges from accounting, tax consulting, tax representation, local lodging, among others. If you would like more information on this or other matters, please contact us.