What is fiscal representation?
About fiscal representation in Portugal
Fiscal representation in Portugal involves assigning an individual or a company to represent you in fiscal matters before the Portuguese Tax Authorities. After you assign a fiscal representative (also referred to as a "tax representative"), that person or company will be responsible for forwarding any tax notices from the Portuguese Tax Authorities to you.
If you're familiar with the idea of a registered agent, a fiscal representative serves a similar function in Portugal for non-resident individuals.
Who needs a fiscal representative?
Anyone who lives outside of Portugal or an EU/EEA country (who we'll refer to as a "Non-resident") and has tax obligations in Portugal is required to maintain a fiscal representative in Portugal.
Previously, the Portuguese Tax Authorities required any Non-residents who had a NIF to maintain a fiscal representative in Portugal. This changed in July 2022, when the Portuguese Tax Authorities approved a new ruling (Ofício Circulado N.º: 90057) that waived the obligation for Non-residents to maintain a fiscal representative under the following conditions:
- The person is not a tax resident of an EU/EEA country.
- The person does not have any tax obligations in Portugal.
- The person has enabled electronic notifications on the Tax Office Portal (Portal das Finanças).
Since Ofício Circulado N.º: 90057 is a recent ruling, it has not been fully adopted by all tax offices in Portugal. As a result, many people have not been able to remove their fiscal representative despite satisfying the legal requirements. In these cases, your fiscal representative continues to be responsible for forwarding any notices from the tax office to you.
Who does not need a fiscal representative?
Residents of Portugal or any EU/EEA country do not need to maintain a fiscal representative since the Portuguese Tax Authorities can send notices to their residential address. If you plan to relocate to Portugal, you can remove your fiscal representative after becoming a Portuguese tax resident.
How does fiscal representation at Bordr work?
When ordering a NIF through Bordr, you will designate one of our affiliated lawyers as your fiscal representative. This allows them to request a NIF on your behalf and receive your password to Portal das Finanças. Beyond that, they will forward any communications addressed to you from the Portuguese Tax Authorities. Learn more about the scope of Bordr's fiscal representation here.
Bordr includes 12 months of fiscal representation when you purchase your NIF. For most people, this offers enough time to move to Portugal and remove your fiscal representative to avoid any additional fees. After 12 months, you will be charged an annual fee in order to maintain your fiscal representation.
Why is there an ongoing fee for fiscal representation through Bordr?
Your fiscal representative's responsibility does not end until you remove your fiscal representative or assign a new one. Because of this ongoing responsibility, you will be charged an annual fee to continue using our affiliated lawyer as your fiscal representative beyond the first 12 months. You can see our pricing at bordr.com/pricing.
How do I cancel my fiscal representation with Bordr?
Follow these instructions - How to cancel your fiscal representation with Bordr.