How to remove Portuguese NIF fiscal tax representative (while still resident outside Portugal)

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1

I found these instructions very helpful for removing the fiscal representative:

Context: Portuguese tax representation no longer required for non-EU residents

2

@tkrunning @tommigun is it correct to say that under the new law,

  • The main GV applicant who owns a property (used for GV) that is also used for economic activity (e.g. Mercan hotel) must still have a fiscal representative. Even if they are not paid any rent from the hotel themselves?
  • Minor children with NIF definitely do not need any representative.
  • Does a spouse still need a representative? The property is registered as in the main applicant’s name but under the “matrimonial property scheme”. However, looking at the Financas Portal under Documents and Certificates, the main applicant can get a certificate of property ownership, while the spouse can only get a certificate of negative property ownership. So I’m uncertain if the spouse has any “economic activity” that requires a representative?
3

You may be overthinking things.

You only need a tax rep if you are both:

  • non-EU
  • have economic activity

So do you have both?

5

In the article they state:

In July 2022, the Portuguese Tax Authorities issued a new ruling that waived the obligation of maintaining a fiscal representative for non-residents under the following conditions:

  1. The person is not a tax resident of an EU/EU-aligned country.
  2. The person does not have any tax obligations in Portugal.
  3. The person has enabled electronic notifications on the Tax Office Portal (Portal das Finanças).

However, #2 is not quite true as you can still remove your tax representative if you have tax obligations in Portugal. It only applies to those who are self-employed and subject to VAT.

6

Thanks, is there a legal source for this?

I assume renting out real estate does not count as self-employed or make one subject to VAT?

7

#9 in this link - Registo Contribuinte > Identific > Representação Fiscal

From what I’ve read, there is an exemption if you collect less than €10,000. Would have to find the actual law though.

8

Hi, so if I correctly understand it is possible to dispense with a fiscal representative as long as you don’t pay any taxes in Portugal?
And how do you receive electronic updates from the Portal das Finanzas? You need a Chave Digital Movel (government electronic ID)?
I would be keen to stop paying 1600 euros a year for fiscal representation fees for myself, my wife and 21-year-old daughter…

9

No, Chave Movel Digital is optional.

10

Email is sufficient.

11

When I try to register on the Portal das Finanzas it tells me my NIF already has an account - I assume this was set up by my fiscal representative. This allows them to maintain this lucrative business.
Has anyone encountered this before? I will have to contact them and explain I want to set up my own account.

12

There is only one single account for one taxpayer.
It’s not like you are going to have one account and your tax rep have another.

You need to contact your tax rep and ask them to hand over the password to the Portal das Financas over to you.
If they decline or ignore you, just follow the procedure for password recovery by yourself:

13

Thanks! That is very helpful.

14

No problem. Here’s the same instructions in English:

1 Like
15

My fiscal representative replied to a request to terminate our agreement for myself, my wife and adult-age daughter that if I have assets in Portugal — which I do as an investor in a GV fund — I still require a fiscal representative. I see in another topic thread that you must maintain fiscal representation if you have economic activity in Portugal. So are they right?

1 Like
16

https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questoes_frequentes/Pages/faqs-00307.aspx
It would seem you remain obliged to engage a fiscal representative if you own property or are engaged in economic activity that involves payment of VAT

17

No, this is not correct.
You are only obliged to maintain a fiscap rep if you are subject to VAT.
If you ONLY own a property then you EITHER hire a rep OR subscribe to electronic notifications directly on the Portal das Financas (where the latter is free of charge).

Please re-read this quote from the same AT link - I highlighted the relevant points:

2 - CidadĂŁos residentes noutro paĂ­s ou territĂłrio (considerado paĂ­s terceiro):

** Depende. Os cidadãos residentes nestes países que tenham uma relação jurídico-tributária com a AT estão obrigados a:*

    • Designar representante fiscal em Portugal; ou*
    • Aderir ao sistema de notificações e citações no Portal das Finanças ou Ă  caixa postal eletrĂłnica (“ViaCTT”).*

> Se o cidadão não residente exercer uma atividade por conta própria sujeita a IVA, o representante fiscal terá de ser um sujeito passivo de IVA residente em Portugal. Nestas situações, a opção pela adesão a qualquer uma das notificações eletrónicas acima referidas não dispensa a designação de representante.

> Existe uma relação jurídico-tributária com a AT quando, nomeadamente, o cidadão:

    • Seja proprietário de veĂ­culo registado em territĂłrio portuguĂŞs;*
    • Seja proprietário de imĂłvel situado em territĂłrio portuguĂŞs;*
    • Celebre um contrato de trabalho para atividade em territĂłrio portuguĂŞs; ou*
    • Exerça uma atividade por conta prĂłpria em territĂłrio portuguĂŞs.*
2 Likes
18

So here your rep is technically telling you the truth but only half of it :slight_smile:

What they are NOT telling you is that you can happily subscribe to electronic notifications and then happily and legally discontinue your fiscal rep services.
Their details would still remain on your NIF record at AT as they are not yet sofisticated enough to be able to remove it. The AT systems only allow removal of a rep in case you change your own fiscal address to PT.
(This is based on my own practical experience and official replies I had from AT).

19

Yes that is clear. I misread it. So there is actually no necessity for a fiscal representative in 99% of cases. Thanks

1 Like
20

I have requested electronic notifications from the tax authority for myself and my family. Once that is activated I will follow these instructions:

So far so good!

21

Looking to see how other people’s request to remove tax representative worked. Any insights welcomed!

I followed the instructions on bordr. AT responded with the following (after 5 or 6 business days):

A Autoridade Tributária e Aduaneira (AT) agradece o seu contacto.

O pedido de V.Exa. deu origem a um processo distribuído à unidade orgânica competente para análise e/ou diligências. Face à situação exposta, o mesmo vai ser objeto da devida apreciação, da qual lhe será dado conhecimento com a celeridade possível.
Com os melhores cumprimentos
AT- Autoridade Tributária e Aduaneira

Google Translate of the above:

The Tax and Customs Authority (AT) thanks you for your contact.

Your request. gave rise to a process distributed to the competent organic unit for analysis and/or due diligence. In view of the situation exposed, it will be the subject of due assessment, which will be made known to you as quickly as possible.
Best regards
AT- Tax and Customs Authority