Who must appoint one, who is exempt

Deadline: 15 days from the triggering event

Any change to the taxpayer register — including the designation of a representative — must be reported within 15 days of the event that causes it (article 24(1) of Decree-Law 14/2013 of 28 January). This is a general register rule that the Tax Authority applies to fiscal representation through Circular 90057/2022 of 20 July (§3.2 and §4.1); it is not a representation-specific statutory deadline. The change only takes effect from the date it is reported (article 24(2)).

Holding a NIF does not by itself require an appointment

In Circular 90057/2022 of 20 July (§2) the Tax Authority clarified that when a NIF is issued to a non-resident with a third-country address, appointing a representative is not mandatory. It becomes mandatory once the taxpayer enters a tax relationship in Portugal — owning property or a vehicle, holding an employment contract, or registering a business activity. The same circular revoked, in §11, Circular 90054/2022 of 6 June and all earlier guidance to the contrary.

Registering a business activity is the exception to the electronic waiver

Enrolling in electronic notifications removes the requirement to designate a representative, but Circular 90057/2022 (§3.1) keeps the appointment of a VAT representative mandatory where a non-resident registers a self-employed or business activity. The start-of-activity declaration must be filed before the activity begins (article 31(1) of the VAT Code, as worded by Decree-Law 41/2016 of 1 August).

Fine of €75 to €7,500

Failing to designate a representative when it is mandatory — and also a designation that omits the representative's express acceptance — is punishable by a fine of €75 to €7,500 (article 124(1) of the General Regime of Tax Infringements, enacted as an annex to Law 15/2001 of 5 June, as worded by Decree-Law 93/2017 of 1 August). Beyond the fine, without a designated representative the exercise of rights of complaint, appeal and judicial challenge before the Tax Authority depends on that designation (LGT article 19(7)), and the notifications provided for in the Personal Income Tax Code do not take place (CIRS article 130(4)).

The representative must accept expressly

The fiscal representative — an individual or a company domiciled in Portugal — must expressly declare acceptance of the representation (article 23(2) of Decree-Law 14/2013). The designation is made in the start-of-activity, change-of-details or NIF registration declaration, and must state that acceptance expressly (CIRS article 130(3)). While the representation lasts, the represented party's tax domicile becomes the representative's (article 23(3) of Decree-Law 14/2013).

Resignation: 90 days and a one-year wait

A representative may resign by written notice to the represented party, sent to that person's last known address (LGT article 19(9)). The resignation only becomes effective vis-à-vis the Tax Authority once notified to it, and the Authority then has 90 days to make the changes, provided at least one year has passed since the appointment or a new representative has been appointed (LGT article 19(10), as worded by Rectification Statement 6/2018 of 26 February).

For VAT, the representative is the debtor of the tax

For VAT the role is heavier than receiving correspondence: the representative must fulfil every obligation under the Code, including registration, and is the debtor of the tax due on the represented party's transactions (VAT Code article 30(3)). The non-established taxable person is jointly and severally liable with the representative for payment (article 30(5)). It is this joint liability that explains why fiscal representation is not a favour you ask of an acquaintance.

What HVR does — and does not do

Quoted on request: the fee depends on the number of taxpayers, the income to be reported and whether third-party representation is needed.

HVR does not act as your fiscal representative. A representative is jointly liable before the Portuguese Tax Authority for the represented party's obligations (VAT Code article 30(3) and 30(5)) and that is a role we do not take on. Where a representative really is required, we point you to third parties who provide that service.

Frequently asked questions

Who is a fiscal representative in Portugal?

An individual or a company resident, seated or effectively managed in Portugal, appointed by a non-resident to represent them before the Portuguese Tax Authority (article 19(6) of the General Tax Law, LGT). They must expressly declare that they accept the representation (article 23(2) of Decree-Law 14/2013 of 28 January) and, for as long as the representation lasts, the represented party's tax domicile becomes the representative's (article 23(3) of the same decree-law).

Do I have to appoint a fiscal representative?

It depends on where you live. For non-residents of European Union Member States, and for residents of the European Economic Area provided that state is bound by administrative cooperation in tax matters equivalent to the EU's, the appointment is merely optional (LGT article 19(8)). For people resident outside the EU and the EEA it is mandatory from the moment a tax relationship exists in Portugal — property, a vehicle, an employment contract or a registered business activity (LGT article 19(6); Tax Authority Circular 90057/2022 of 20 July, §2).

Can I avoid a fiscal representative by using electronic notifications?

Yes. The obligation to designate a fiscal representative does not apply to taxpayers who enrol in the public electronic notifications service linked to the single digital address, in the electronic notifications and summons regime on the Tax Authority portal, or in the electronic mailbox (LGT article 19(15), added by article 2 of Decree-Law 44/2022 of 8 July). There are two exceptions: legal persons ceasing activity remain obliged, and anyone registering a self-employed or business activity must still appoint a representative for VAT purposes (Circular 90057/2022, §3.1). If you later cancel the enrolment while resident outside the EU/EEA, the cancellation only takes effect once you have designated a representative (LGT article 19(16)).

What are the risks of being someone's fiscal representative?

For personal income tax, the representative receives notifications at their own tax domicile, which becomes the represented party's domicile (article 23(3) of Decree-Law 14/2013). For VAT the risk is financial: the representative must meet every obligation under the Code, including registration, and is the debtor of the tax due on the represented party's transactions (VAT Code article 30(3)), with the represented party jointly and severally liable for payment (article 30(5)). You can resign, but the resignation only takes effect vis-à-vis the Tax Authority once notified to it, and requires that a year has passed since the appointment or that a new representative has been appointed (LGT article 19(9) and 19(10)).

How do I remove the fiscal representative from my NIF?

There are two routes. If you have become resident in Portugal or no longer have obligations here, you report the change to the taxpayer register within 15 days of the event (article 24(1) of Decree-Law 14/2013) and the representation ends. If you remain a non-resident outside the EU/EEA and want to replace the representative, note that cancelling your enrolment in electronic notifications only takes effect once a new representative is designated (LGT article 19(16)). From the representative's side, resignation is made by written notice to the represented party at their last known address and becomes effective vis-à-vis the Tax Authority when notified to it, with the Authority having 90 days to make the changes (LGT article 19(9) and 19(10)).

What is the penalty for not appointing a fiscal representative?

A fine of €75 to €7,500 (article 124(1) of the General Regime of Tax Infringements, enacted by Law 15/2001 of 5 June, as worded by Decree-Law 93/2017 of 1 August). The same fine applies to a designation that omits the representative's express acceptance. The practical cost is usually higher than the fine: without a designated representative, the exercise of rights of complaint, appeal and judicial challenge depends on that designation (LGT article 19(7)) and the notifications provided for in the Personal Income Tax Code do not take place (CIRS article 130(4)) — a notification you never see becomes an enforcement procedure.

Does HVR act as fiscal representative, and what does it cost?

HVR does not act as fiscal representative — it is a position of joint liability before the Portuguese Tax Authority that we do not take on. What we do is assess whether an appointment is genuinely mandatory in your case, handle enrolment in electronic notifications where that route removes the requirement, monitor the Tax Authority inbox, file your non-resident returns and, where a representative is required, point you to third parties who provide that service. The ongoing work is quoted on request: it depends on the number of taxpayers, the income to be reported and whether third-party representation is needed.