Appoint a tax representative

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 Authority
• Fulfilling accessory tax obligations, including submitting income tax returns
• Exercising rights before the Tax 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 non-EU/EEA) 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:

• Online:
1. Log in to Portal das Finanças (Iniciar Sessão​), using your credentials (NIF and password or Digital Mobile Key – CMD)
2. Navigate to Todos os Serviços > Dados Cadastrais​ > Representante > Entregar Nomeação
3. Select IRS, or IVA e IRS (if performing an activity in Portugal)
4. Fill in the form
5. Submitt the request. The appointment is only finalised when the tax representative accepts it.



The tax representative must accept the appointment:

1. Log in to Portal das Finanças (Iniciar Sessão)
   
2. Navigate to Todos os Serviços > Dados Cadastrais > Representante > Confirmar Nomeação
   
3. Confirm the nomination
   

Either the non-resident or the representative can do it:

• Online: Use the e-balcão service:
1. Log in to Portal das Finanças (Iniciar Sessão), using your credentials (NIF and password or Digital Mobile Key – CMD)
2. Navigate to Todos os Serviços > Contactos​ > Atendimento e-balcão
3. Select Registar nova questão
4. Choose:
1. Imposto ou área: Registo C​ontribuinte
2. Tipo de Questão: Identific
3. Questão: Representação Fiscal
5. Fill the form and attatch 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
1. Access the Portal das Finanças​
2. Navigate to Contactos​ > Atendimento por Marcação
3. Select Para pedido de NIF ou alteração de morada para pessoas sem cartão de cidadão​
4. Choose:
1. Assunto: Identificação
2. Subassunto: Alteração de morada-cidadão da UE e Espaço Económico Europeu or Alteração de morada-cidadão País Terceiro
3. Observações: Provide your identification document number
5. 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 w​​orking days from 9 a.m. to 7 p.m.

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