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NIF Basics

Frequently Asked Questions

Is it necessary for non-EU/EEA residents to appoint a fiscal representative in Portugal?

The landscape of fiscal representation in Portugal underwent a significant transformation in 2022, bringing considerable relief to non-residents, especially those outside the EU/EEA.

Under the updated Portuguese law, individuals residing in third countries are no longer obligated to appoint a tax representative. This exemption is applicable if they opt for any of the dematerialized notification channels. These channels include the system of electronic notifications and quotations available on the Finance Portal or the electronic mailbox.

In simple terms, as a resident outside the EU/EEA, you can now own property or a car in Portugal without the need for a fiscal representative, provided you are subscribed to these digital notification channels.

This marks a substantial departure from the past when fiscal representation was mandatory for such transactions.

It's important to note that the appointment of a tax representative for residents of the European Union or the European Economic Area (Norway, Iceland, and Liechtenstein) has been optional, predating this tax change.

As outlined in Circular Letter no. 90057 of 20 July 2022, an exemption has been established for non-residents subscribing to any dematerialized notification channels.

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