Deadline postponed for UK residents to appoint tax representative
The deadline for UK resident taxpayers to appoint a tax representative in Portugal has been postponed for one year, until 30 June 2022, by the Government, which plans to implement an electronic notification system by then.
In an order dated 30 April, the Assistant Secretary of State for Tax Affairs, António Mendonça Mendes, revoked another order signed by himself just four months ago, which imposed the deadline until June 30, 2021.
The designation of a tax representative is mandatory for all holders of a Tax Identification Number (TIN) residing in countries outside the European Union (EU), which is effectively the case in the United Kingdom since January, after the post-Brexit transitional period.