All non-EU residents including UK expats who own property, hold a bank account or have any other commercial activity or interest in Portugal must by law appoint a Fiscal Representative that is registered with the Tax Department.

The Fiscal Representative in Portugal must be registered on their behalf to receive any tax department correspondence and ensure compliance within the legal deadlines.

They are responsible for informing you of your tax obligations, applicable laws and deadlines.

Notifications from the Tax Department generally require a prompt response within 10 to 15 days.

If these obligations are not fulfilled, it may result in fines, among other penalties.

All non-EU residents must have a Fiscal Representative in place BEFORE requesting a Portuguese fiscal number.

The Fiscal representative in Portugal must be registered on their behalf to receive any tax department correspondence and ensure compliance within the legal deadlines.

Your Fiscal Representative: Are responsible for informing you of your tax obligations, applicable laws and deadlines.