The end of the transition period for Brexit on 31st December 2020 brings old requirements as the need of having a Portuguese tax representative for UK residents holding a Portuguese tax number.
An order was issued by the Secretary of State for Tax Affairs (Order 514/2020) regarding the need to appoint a tax representative, by individual taxpayers and entities who are tax resident in the UK, as from 1st January 2021. This obligation is also required for UK residents that wish to register as self-employed and must appoint a VAT representative resident in Portugal.
As well, all UK residents’ holders of Portuguese tax numbers must update their tax information with the Portuguese tax authorities by appointing a fiscal representative until 30 June 2021, as penalties will apply for those not complying with such obligation.
Edge International Lawyers
Following our previous articles on the recent changes to the Portuguese Law of Nationality, we can now inform that the President of Portugal has now signed off the decree from Parliament that approved the said changes. This was the final act in the legislative process and consequently the law will now be published in the official gazette and become effective.
Residency application time will count for the 5 years needed for nationality
Following our previous article on the changes to the Nationality Law in Portugal, we can now inform that the Portuguese Constitutional Court has just decided, by majority, that such changes do not raise any constitutionality issues.