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    April 6, 2021
    Fiscal representation after Brexit

    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.

    April 2021
    Edge International Lawyers

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