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Brexit: UK residents may appoint tax representative until June 2022 with no penalties

Portugal - 

Portugal Tax Alert

It was approved, by Dispatch no. 150/2021.XXII, a new transitional regime applicable to UK residents for the mandatory appointment of a tax representative, which determines the following:

  • Citizens and legal persons who are registered in the Portuguese Tax Authority’s (AT) database and have an address in the United Kingdom may appoint a tax representative until 30 June 2022 with no penalties;
  • Until 30 June 2022, in cases where a tax representative has not yet been appointed, the correspondence from the AT must still be addressed to the United Kingdom;
  • New registrations and start-up forms, as well as changes of address to the United Kingdom, require the appointment of a tax representative with no transitional period.