If you moved abroad, became a non-resident, and still maintain a
legal tax relationship in Portugal, you may be required, within 15 days, to either:
- Appoint a tax representative in Portugal, or
- Adhere to one of the electronic notification channels:
- Electronic notifications and summons system on
Portal das Finanças (NCEPF)
- ViaCTT - Electronic Mailbox (Caixa Postal Eletrónica)
A legal tax relationship is established when the non-resident:
- Owns a vehicle registered in the Portuguese territory
- Owns real estate located in the Portuguese territory
- Signs an employment contract to work in the Portuguese territory
- Carries out a self-employed activity in the Portuguese territory
Responsibilities of the tax representative
A tax representative is responsible for:
- Receiving correspondence sent by the Tax and Customs Authority
- Fulfilling accessory tax obligations, including submitting income tax returns
- Exercising rights before the Tax and Customs Authority, such as filing administrative complaints, hierarchical appeals or judicial challenges
As a rule, the tax representative is not responsible for paying taxes. In exceptional situations, they may be jointly liable for VAT when the non-resident carries out an independent activity subject to VAT.
Optional vs. mandatory appointment of tax representative
EU/EEA citizens (including Andorra and Switzerland) can choose between appointing a tax representative or adhering to electronic notification channels (e.g., ViaCTT or NCEPF).
Third country nationals (citizen’s of non-EU/EEA countries) that maintain a self-employment activity in Portugal
must appoint a tax representative, even if the non-resident adheres to an electronic notification channel. This representative must be a VAT taxable person with tax domicile in Portuguese territory.
How to appoint a tax representative
You may appoint a tax representative:
Either the non-resident or the representative can do it:
- Online: Use the
e-balcão service:
- Log in to
Portal das Finanças (Iniciar Sessão), using your credentials (NIF and password or Digital Mobile Key – CMD)
- Navigate to
Todos os Serviços > Contactos >
Atendimento e-balcão
- Select
Registar nova questão
- Choose:
-
Imposto ou área: Registo Contribuinte
-
Tipo de Questão: Identific
-
Questão: Representação Fiscal
- Fill in the form and attach the required documents.
- In Person: At a local Tax Office (Serviço de Finanças) or Citizen´s Shop (Loja do Cidadão). You must schedule an appointment in advance.
Required documents
If the non-resident makes the request, a declaration of representation acceptance signed by the representative must be attached or presented.
If the representative makes the request, the power of attorney or proxy given by the non-resident, conferring them powers for that purpose, must be attached or presented.
How to schedule an in-person appointment
You can book an appointment to change the address:
- Online
-
Access the Portal das Finanças
-
Navigate to Contactos >
Atendimento por Marcação
-
Select Para pedido de NIF ou alteração de morada para pessoas sem cartão de cidadão
-
Choose:
-
Assunto: Identificação
-
Subassunto: Alteração de morada-cidadão da UE e Espaço Económico Europeu or Alteração de morada-cidadão País Terceiro
-
Observações: Provide your identification document number
- Select the office location, then pick a date and time from the available slots. Confirm your appointment.
You will receive a confirmation showing the date, time, and place of your appointment.
- By phone: Call (+351) 217 206 707 (CAT – Centro de Atendimento Telefónico) on working days from 9 a.m. to 7 p.m.
Associated links
