##  [Portugal: Waiver of the obligation to appoint a tax representative and to adhere to the electronic mailbox by taxpayers that adhere to electronic notifications](/en_GB/new/portugal-waiver-obligation-appoint-tax-representative-and-adhere-electronic-mailbox-taxpayers) 

# Portugal: Waiver of the obligation to appoint a tax representative and to adhere to the electronic mailbox by taxpayers that adhere to electronic notifications





Portugal - 07 / 13 / 2022





Portugal Tax Alert













- <a aria-label="Link" class="fs-5" data-content="Copied link" data-placement="top" data-toggle="popover" data-trigger="focus" data-url="https://www.garrigues.com/en_GB/new/portugal-waiver-obligation-appoint-tax-representative-and-adhere-electronic-mailbox-taxpayers" id="get-app-artwork" role="button" tabindex="0"></a>
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/portugal-waiver-obligation-appoint-tax-representative-and-adhere-electronic-mailbox-taxpayers)
- [](<https://twitter.com/intent/tweet?text=Portugal: Waiver of the obligation to appoint a tax representative and to adhere to the electronic mailbox by taxpayers that adhere to electronic notifications&url=https://www.garrigues.com/en_GB/new/portugal-waiver-obligation-appoint-tax-representative-and-adhere-electronic-mailbox-taxpayers>)
- [](<https://www.facebook.com/sharer.php?u=https://www.garrigues.com/en_GB/new/portugal-waiver-obligation-appoint-tax-representative-and-adhere-electronic-mailbox-taxpayers&t=Portugal: Waiver of the obligation to appoint a tax representative and to adhere to the electronic mailbox by taxpayers that adhere to electronic notifications>)

 







   Previous    Next  















**The Government, through [Decree-Law n.º 44/2022, of July 8](https://files.dre.pt/1s/2022/07/13100/0000500006.pdf), approved the following measures on the option to apply for electronic communications when interacting with the Tax and Customs Authority (TCA):**





- Taxpayers resident or that become resident outside the European Union or the European Economic Area (in a cooperative jurisdiction for tax purposes) can also be waived by the obligation to **appoint a tax representative** when they adhere (i) in the TCA’s website to the electronic notifications and summons system or (ii) to the electronic mailbox, besides the waiver already available in case they adhere to the public electronic notifications service associated with the single digital address (MUD). When they intend to cancel any of these means of communication, such cancellation will only take effect when a tax representative is appointed. This measure entered into force on **9 July**.
- CIT taxpayers and VAT taxpayers subject to the normal regime can also be waived by the obligation to **adhere to the electronic mailbox** as **from 1 January 2023** when they adhere in the TCA’s website to the electronic notifications and summons system. It should be noted that this waiver is already applicable when these taxpayers adhere to the public service of electronic notifications associated with the MUD, as provided for the waiver of the tax representative appointment as mentioned above.

The non-application of these measures to legal persons or other legally equivalent entities which cease activity is maintained.

These measures took into account the impact of the widespread technological evolution in the means of communication, thus allowing the waiver of compliance with these obligations when taxpayers adhere to an electronic notification system.









[Tax](/en_GB/tags/tax), [Portugal](/en_GB/tags/portugal)







 

 



 

 

### Contacts

 

 ![](/sites/default/files/styles/medium/public/team/photo/Pedro_Miguel_Braz_20230521.jpg?itok=5GNK3jW0)

[Pedro Miguel Braz](/en_GB/team/pedro-miguel-braz)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:pedro.miguel.braz@garrigues.com >)

- +351 213 821 200
    
    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 ![](/sites/default/files/styles/medium/public/team/photo/10004898.jpg?itok=wQal2Q7I)

[Fernando Castro](/en_GB/team/fernando-castro-silva)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:fernando.castro.silva@garrigues.com >)

- +351 213 821 200
    
    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 ![](/sites/default/files/styles/medium/public/team/photo/Isabel_Vieira_dos_Reis_pt-pt_20260521.jpg?itok=iQXgYQXp)

[Isabel Vieira dos Reis](/en_GB/team/isabel-vieira-dos-reis)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:isabel.vieira.reis@garrigues.com >)

- +351 213 821 200
    
    [Lisbon](https://www.garrigues.com/en_GB/office/lisbon)
 










 

[Find more professionals](../team)

 

 



 

### Related services 

 

- [Tax ](/en_GB/services/tax)
 


 

 



 

### Related offices

 

- - [Lisbon](/en_GB/office/lisbon)
    - [Oporto](/en_GB/office/oporto)
 


 

 



 

## Find a publication

   

- [Administrative and Constitutional Law](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1443)
- [Corporate and M&amp;A](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1430)
- [Startups &amp; Open innovation](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/11011?f%5B0%5D=service%3A1428)

 Facet Services detail

 



- [Publications](/en_GB/markdownify/node/11011?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/11011?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/11011?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/11011?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/11011?f%5B0%5D=publication_type%3A105)

 Facet Publication type detail

 



  Min  

 Max  

 







 

## News search engine