Local/Resident willing to be tax representative?

Hi Rubetues,
I am sorry but I don't understand your problem. A person who has acquired portuguese nationality does not lose it just because UK is no longer part of the EU...

Can you fit your case into the cases mentioned in this link?

https://www.expat.com/forum/viewtopic.php?id=915197

If you would like to give more details about your case it would be helpful, to try to understand it.

What do you need the fiscal representative in Portugal for? Is it to apply for NIF?

Being someone's fiscal representative gives powers, obligations and responsibilities to one person concerning other one in your own country or in any other country...

Best regards

Hi Johnny

Unfortunately because U.K. has left the EU according to the Portuguese General Tax Law paragraph 6 of article 19 means that Portuguese citizens who do not reside in either Portugal or in the EU has to have a tax representative or face fines.

It appears in order to continue being a citizen, I have to have a NIF (which I do have), to maintain my NIF I need a tax representative... I cannot be a citizen without having an NIF.

Apparently this explains the situation:
https: //www.portaldasfinancas. gov.pt/pt/Pat/menu.action?pai= 5196

If anyone could help I would appreciate it greatly.

Your link is not showing the webpage, but it might have to do with this:

https://info.portaldasfinancas.gov.pt/p … intes.aspx

_____

2.    Sou cidadão britânico com NIF português e tenho a minha morada (domicílio fiscal) no RU. Após o Brexit, sou obrigado a nomear um representante fiscal?
Sim.
A designação de representante fiscal é obrigatória para os cidadãos que residam no estrangeiro, mais precisamente em país terceiro, fora da UE ou do Espaço Económico Europeu. 
Nestes casos, devem designar um representante (pessoa singular ou coletiva) com domicílio fiscal em Portugal. 
_____


Ok, you need a tax representative in Portugal because of Brexit and because you have a Portuguese NIF.

The question is why do you need a NIF if you do not live in Portugal and you do not have any activity in Portugal.

Having portuguese citizenship does not require you to have a NIF. Your father is not a portuguese citizen? You have citizenship by acquisition. In this list of documents to request citizenship, the NIF is not mentioned:

https://justica.gov.pt/Como-obter-nacio … necessrios


One thing is to have portuguese citizenship another one is to have a portuguese citizen card.

Even if you need this tax representative in Portugal, don't you have any family member in Portugal that could have this status? It would be the best option. Another is to contact a portuguese lawyer (who must be a member of the Portuguese Bar Association) and explain your situation.

JohnnyPT wrote:

The question is why do you need a NIF if you do not live in Portugal and you do not have any activity in Portugal.

Once you have a Portuguese tax number - it is for life. It has nothing to do with citizenship - different bureaucracy

Ah this makes sense then.

My NIF came with my citizen card.

Unfortunately no we don’t have any relatives or friends actually in Portugal since my father was from a colony.

I will go through a lawyer if needs must but ideally not as this will prove to be extremely expensive for the rest of my life - unless we retire to an EU country!

Thanks for all your input however. If you know anyone who would be willing to be a tax representative for a small fee, please send them my way.

TonyJ1, you're right, it's not so easy...
But I think you can request the NIF cancellation when the whole situation is regularized.

Decreto-Lei n.º 14/2013 - Artigo 25.º - Cancelamento do NIF
https://dre.pt/pesquisa/-/search/257001 … /maximizedhttps://www.lexpoint.pt/Default.aspx?Ta … ntId=47030

This would make sense, especially for immigrants in Portugal, but they will have to find out more from the AT. One can use the e-balcão support and ask this issue:

https://www.portaldasfinancas.gov.pt/pt … cao.action

____

Amendment:
In my previous post #4, I wanted to say  " You have citizenship by original attribution"  - Child of a Portuguese citizen (A1)

If you read the provisions for cancellation - no chance. But there is a substitute mechanism if the taxpayer does not have any Portuguese source income or Portuguese tax obligations - secure email under article 19 of the LGT

Dear TonyJ1
Where can we read the provisions for cancellation?
Thanks

https://info.portaldasfinancas.gov.pt/p … lgt19.aspx

paragraph 14 specifically

14 - A obrigatoriedade de designação de representante fiscal ou de adesão à caixa postal eletrónica não é aplicável aos sujeitos passivos que aderiram ao serviço público de notificações eletrónicas associado à morada única digital, com exceção do previsto quanto às pessoas coletivas ou outras entidades legalmente equiparadas que cessem atividade. (Anterior n.º 12 - Redação da Delaração de Retificação n.º 06/2018, de 26 de fevereiro )

TonyJ1 wrote:

If you read the provisions for cancellation - no chance. But there is a substitute mechanism if the taxpayer does not have any Portuguese source income or Portuguese tax obligations - secure email under article 19 of the LGT

Could you please explain the substitute mechanism? Thank you

I have posted the law above - you need to have a secure email, only CTT offers this in Portugal. Then request the tax authority to do it for you as per the extract of the law above - once you have the secure email box

If you are liable for any taxes then other tax provisions may apply, and in that case you may need a fiscal representative eg these provisions do not cover income tax or vat   eg if you are renting a property either short or long term

TonyJ1 wrote:

I have posted the law above - you need to have a secure email, only CTT offers this in Portugal. Then request the tax authority to do it for you as per the extract of the law above - once you have the secure email box

If you are liable for any taxes then other tax provisions may apply, and in that case you may need a fiscal representative eg these provisions do not cover income tax or vat   eg if you are renting a property either short or long term

Ok so just to clarify: if I register for a secure email through CTT I can ask the tax office to send correspondence to this secure email; this will negate the need for a tax representative?

Thank you

ViaCTT: Electronic notifications of certified entities

https://info.portaldasfinancas.gov.pt/p … onicas.pdf

You can translate PDF into English using a Doctranslator, such as:
https://www.onlinedoctranslator.com

_____

How to subscribe this service?

To start using ViaCTT, the first step is to register to the service. This registration can be done in three ways:

1. On the ViaCTT website

https://www.ctt.pt/particulares/receber/viactt/https://www.viactt.pt/fevia/app/enroll/enrolluser.jspx


2. On the AT Tax Authority Portal

To do so, you must log in to the portal, then access "Documents", then select "Electronic Notifications" and, finally, choose "Join/Aderir".
When you register through the Finance Portal you will not need to submit any identification documents, since the Portal already has access to your personal data, being also automatically activated the possibility to receive communications from the Portuguese Tax Authorities in ViaCTT.

In other words, it will lead to this link:

https://www.portaldasfinancas.gov.pt/ad … orm.action


3. At a CTT post office

JohnnyPT wrote:

ViaCTT: Electronic notifications of certified entities

https://info.portaldasfinancas.gov.pt/p … onicas.pdf

You can translate PDF into English using a Doctranslator, such as:
https://www.onlinedoctranslator.com

_____

How to subscribe this service?

To start using ViaCTT, the first step is to register to the service. This registration can be done in three ways:

1. On the ViaCTT website

https://www.ctt.pt/particulares/receber/viactt/https://www.viactt.pt/fevia/app/enroll/enrolluser.jspx


2. On the AT Tax Authority Portal

To do so, you must log in to the portal, then access "Documents", then select "Electronic Notifications" and, finally, choose "Join/Aderir".
When you register through the Finance Portal you will not need to submit any identification documents, since the Portal already has access to your personal data, being also automatically activated the possibility to receive communications from the Portuguese Tax Authorities in ViaCTT.

In other words, it will lead to this link:

https://www.portaldasfinancas.gov.pt/ad … orm.action


3. At a CTT post office

Thank you ever so much for this, that’s really helpful

JohnnyPT wrote:

TonyJ1, you're right, it's not so easy...
But I think you can request the NIF cancellation when the whole situation is regularized.

Decreto-Lei n.º 14/2013 - Artigo 25.º - Cancelamento do NIF
https://dre.pt/pesquisa/-/search/257001 … /maximizedhttps://www.lexpoint.pt/Default.aspx?Ta … ntId=47030

This would make sense, especially for immigrants in Portugal, but they will have to find out more from the AT. One can use the e-balcão support and ask this issue:

https://www.portaldasfinancas.gov.pt/pt … cao.action

____

Amendment:
In my previous post #4, I wanted to say  " You have citizenship by original attribution"  - Child of a Portuguese citizen (A1)

I'm trying to understand this.
Is it possible to cancel somehow the NIF?
If so, what are the requirements?

Tx.

Hello, this info is very helpful and I wonder if someone can help with a slightly different situation.

I am a British citizen resident in Portugal.

A few years ago I accepted to be tax representative for an acquaintance who wanted a NIF for opening a bank account.

Since then he never came back to Portugal, and I lost contact with him.

But I cannot figure out how to remove myself from being his tax representative. Is there a way? Can I just informs Financas that I no longer agree to be representative?

Hi Miro, Welcome

Try this:

https://sitfiscal.portaldasfinancas.gov.pt/pessoal/home
- Input NIF + password
- Write "Representante Fiscal" in the search field
- Select option "Consultar Nomeação"
- See if you can remove it there

Or

You can use the e-balcão and detail your question:

https://www.acesso.gov.pt/loginRedirect … artID=PFIN
- Input your NIF + password
- in the following Combo boxes, select:

Imposto ou área = Registo de contribuinte
Tipo de questão = Identific
Questão = Representação Fiscal

Assunto = Pretendo deixar de ser representante fiscal de um NIF

Detail and Submit your question, it can be in english. You must identify the NIF you want to stop representing, his name, ....

Hope this helps

Hi all, I have exactly the same problem. When I lived and worked in Portugal I became fiscal rep for a friend who left in 2008 and has never been back. I have a holiday apartment still there and I can't appoint a fiscal rep until my friend's name is removed. There must be a way he can cancel his NIF or for me to remove him? Has anyone else had any success with this?
JohnnyPT - thanks for your advice above. I've just registered the same question above with the Financas. I'm not optimistic on the response mind you.
Thanks

Have a look at article 19 of the LGT (Lei geral Tributaria) specifically 19-9 and 10 - you might have some joy - follow the procedures - do it by registered post with proof of posting. Law available on the AT web site

Hi, sorry to jump on your thread but I was wondering if you were able to request a secure email account with CTT and if that has overcome the need for a representative given you don't have financial ties in Portugal?

Thanks in advance.
Carmen

Hi Carmen,

I did get an email account with CTT but I am still not sure whether this negates the need for a fiscal rep in Portugal! If anyone can shed any light on this I would also be grateful.

This is really helpful

I just wanted to check if you know how I get registered on the tax portal before I have a nif or have I missed something thanks

Hi Rubetues,
Thank you for responding.  Hopefully someone can confirm this but I've also submitted a message on the financial portal asking AT if that's sufficient.  If they respond I can let you know.

Thanks,
Carmen

Hi,
@Rubetues and @Carmen,

If you receive the AT (Portuguese Tax Authority) notifications through your ViaCTT email account, you do not need to have a fiscal representative.

https://www.ctt.pt/particulares/receber/viactt/

________

Please read this PDF doc:

https://info.portaldasfinancas.gov.pt/p … onicas.pdf

You can translate PDF into English using a Doctranslator, such as:
https://www.onlinedoctranslator.com


Pages 2/3

2 - Que modalidades de notificações eletrónicas existem?
Estão legalmente previstas, ainda que nem todas implementadas, as seguintes
modalidades de notificações eletrónicas:

Nos termos do n.º 2 do artigo 19.º da LGT e integrando o conceito de domicílio fiscal:

(...)

ii) CAIXA POSTAL ELETRÓNICA
A caixa postal eletrónica é um serviço que permite receber correio em formato
digital, com valor legal, respeitando as características definidas no n.º 1 do art.º
3.º da Lei do Comércio Eletrónico (Decreto-Lei n.º 7/2004, de 07/01, alterado pelo
Decreto-Lei n.º 62/2009, de 10/03, e pela Lei n.º 46/2012, de 29/08), que garante
a integridade e a confidencialidade do seu correio.

Este serviço está concessionado aos CTT (Serviço ViaCTT).

A ViaCTT é uma caixa postal eletrónica que funciona como um recetáculo de
correio digital. Os CTT apenas colocam na caixa postal eletrónica documentos
de entidades previamente autorizadas (subscritas) pelos cidadãos ou empresas.

(...)

Conforme  o  n.º  1  do  artigo  38.º-A  do  CPPT,  as  Notificações  e  Citações  Eletrónicas no Portal das Finanças (NCEPF) visam os sujeitos passivos:

b)  Residentes em Estado fora da União Europeia ou do Espaço Económico Europeu, que não tenham designado representante com residência em território nacional;

e)  Não  residentes de,  ou residentes que se ausentem para, Estado-Membro da União Europeia  ou  do  Espaço  Económico  Europeu,  cuja  designação  de representante  seja  meramente  facultativa,  que  optem  pelas  notificações  e citações eletrónicas no Portal das Finanças.

Hi JohnnyPT,

Thanks for advising but I've just checked messaged on the financial portal and they have advised that I can join via CTT but the appointment of a tax representative is still mandatory.   

Carmen

I'm in the same boat as Carman and Rubetues, I received a letter from the tax office upon renewing my citizen card, no financial ties in Portugal and was going to go down the route on contacting the tax office about not having a fiscal representative.
@Carmen you saved me a job! Thank you!

I'm keen to know if anyone found a reasonable price Tax representative as I did a quick check online they not cheap especially this would be based on an annual service? 

Or others have found a way round on not having a Tax representative?

And does anyone know by not having a tax representative would delay citizen card renewal?

Thanks!

Would have to check with a lawyer, but that is not how I interpret the above extract of the law. Also article 19 14 of the Lei Geral tributária seems to point in the same way ie if  you have subscribed to notifications through the ctt, except in limited circumstances.a fiscal representative is not required. But it is not thec first time that the left hand does not know what the right hand is doing

It wouldn't, but the tax authority could issue a fine, but in my reading of the statutes, it would be difficult to stick. However, unless you are legally trained, might cost to fight this type of issue ie you might have to employ a lawyer to respond to a fine and, in the final analysis, if the tax authority sticks to its guns, the courts is the final arbiter

We have an accountant that does our finances for us every year all we do is submit our papers they do the rest & then we get a tax bill we pay tax bill job done.
This is our 3rd year of using our accountant & we have never had a problem with the tax office.
Also an accountant if far cheaper than a solicitor, not sure why you would use a solicitor.
Jean

I used google translate to translate the document @amiamida provided, seems the same or similar to that translated by @JohnnyPT.

If you are a non-citizen, non-resident with a NIF but have no economic ties in Portugal except your spouse (citizen non-resident) has property (in their name only) that earns rental income, do you need to maintain a tax representative or file taxes??