There are two types of Fiscal Representation in Portugal:

•       – Fiscal Representation in Personal Income Tax (“IRS”)
•       – Fiscal Representation in VAT

Appointing a Fiscal Representative

It is mandatory to appoint a Fiscal Representative whenever a third-country national who is not resident in Portugal has income arising in Portugal. Alternatively, although residing in the national territory, an individual is absent for a period exceeding six months and obtains income in Portugal subject to Portuguese taxation. For a non-resident to start the process of appointing a tax representative in Portugal, the taxpayers must have a Fiscal Number (“NIF”) and a password (“senha”) to be identified on the Finanças Portal. Continue reading →