Portuguese tax representation no longer required for non-EU residents

Actually I was wondering the same, like what would happened if we take ‘do nothing’ option because we don’t have any tax related activities in Portugal and already subscribed to Finance Portal.

My line of thinking is the same.
As long as you have:
a) activated your electronic channel for tax notifications on the Portal; and,
b) submitted a justified pedido on the same Portal asking to remove your tax rep,

  • you are technically compliant with the law.

Provided that you are not ‘economically active’ in Portugal of course.

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I heard back from my third request to remove my fiscal representative - and this time I even referenced the FAQ on their own website where they say a fiscal representative isn’t necessary if you have to tax obligations in the country and have signed up for ViaCTT. The response I got was that they are unable to remove the fiscal representative “at this time” because their computer system won’t allow it. Similar to the first response I got …but they didn’t say when or if their computer system was ever going to be able to handle this request.

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Ps. It’s my understanding that you will still have to pay your fiscal representative if they aren’t removed. And if they won’t remove them, I’m not sure how we can ignore them…

I am actually planning to apply for NIF online using NIFPortugal which states yearly fee. If we do not require a legal representative if we have no tax obligations, how do we get NIF number as a non-resident? I would be ok to maybe use them to get an NIF number and then stop using them for yearly basis and use ViaCTT which I am not sure what it is. Is there a website to access ViaCTT? Thanks for all the replies.

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E-Residence, who I used to obtain my NIF, is refusing to cancel my subscription even though I am exempt from needing a fiscal representative. I applied for a NIF when I thought I would be relocating to Portugal, but was told my application would be denied if I didn’t have an FBI background check. I couldn’t get one because I don’t have any acceptable fingerprints. I have followed all the instructions that you offered and was able to activate electronic notification, but when I went to enter my email address, it also wanted a phone number. I do not have a Portuguese phone number and it refused to accept my US phone number. The website would not accept my email address without the additional phone number. Has anyone else had this problem.

Good morning. Jumping into this old thread to ask a new question:
If we apply for a NIF w/out a fiscal representative, is it still possible to apply to the NHR or is a fiscal representative required to participate in the NHR? (I asked a law firm, but of course, they have a vested interest.)
Thank you.

You can apply for NHR yourself, no tax representative needed—it’s just a few clicks within Portal das Finanças. However keep in mind that you need to have a “resident” NIF, meaning that you have a Portuguese address on file with AT, not a foreign one. This requires e.g. a Portuguese lease or deed.

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What happens if you haven’t got a AT file yet, only a NIF with a Portuguese address? I’ve put in my visa application, I’m waiting on approval and my SEF appointment to be made via the consulate…

Hi Kevin, wondering if you had a good experience with NIFPortugal? Considering using them as well. Thank you in advance for sharing.

I never went ahead with it. Not going there for now

Thanks for letting me know.

My lawyer, with whom I’ve been quite happy until now, emailed me earlier this week to say they “forgot” to bill me for the last two years of tax representative “service” and now I need to pay for those two past years plus the current year. I responded that there is no longer a legal requirement for a tax representative (I am a non-EU citizen who applied for a GV based on investment and have no past or foreseeable future tax obligations in Portugal), the lawyer should have alerted me to that fact, and I have no interest in making the requested payment or having the lawyer continue as my tax representative. The lawyer responded that I was contractually responsible for giving notice if I wanted to terminated the “service” (not true) and I need to pay. Before deciding whether to continue disputing the charge, does anyone have input on whether I’ll regret not having the lawyer as my tax representative? For example, will I need anything from the tax authorities (such as a declaration of having no outstanding tax obligations) if I ever get final visa approval with which I might want the lawyer to help me? Also, if I do try to axe the lawyer, do I really need to sign up for electronic notices myself? The article that NomadGate published on this topic back in 2022 says that only those with tax obligations have to register with the Portuguese Finance Portal’s electronic notification system.

You can download that declaration yourself from the Portal.

Yes, you need to sign up on the Portal and formally remove your tax rep.

Not true. If you have a NIF, you either must have a rep, OR you register yourself for electronic notifications.
Further, if you carry out ‘economic activity’ you still must have a rep.

Unfortunately, I don’t think you can refuse paying your tax rep until such time you formally had them removed from your Portal record.

While I agree that in practice you’ll make your life easier by just enabling electronic notifications, AT did in fact clarify (back in June 2022) that you don’t need to appoint a tax representative if you don’t have tax obligations (a “legal tax relationship” in their parlance):

3 - Commencement of a legal tax relationship
The appointment of a tax representative becomes mandatory if, after being assigned a TIN as a non-resident and while residing in a third country, you become subject to a legal tax relationship, namely, if you:

  • Own a vehicle and/or property registered/located in Portuguese territory;
  • Enter into an employment contract in Portuguese territory;
  • Be self-employed in Portuguese territory;

Source PDF:

Oficio_Circulado_90054_2022-2.pdf (422.7 KB)

I believe in the scenario where the tax rep had been previously appointed, the AT will not remove such rep until the electronic notifications are enabled.

In any case, no escape from paying the tax rep for the period where they remained listed as one’s rep.

Good point.

Yeah, I tend to agree. I’d maybe suggest negotiating the amount (since if they had been invoicing you on schedule you’d like have realized that you should have removed them sooner), but if they are unwilling I don’t think it’s much you can do about it.