New Guidance – Brexit & Tax representation

The Portuguese Government issued new guidance postponing the appointment of tax representative to entities already registered in PT with an UK address from 30.06.2021 to 30.06.2022.

New registers or changes of address to the UK will however be required to appoint a tax representative straightaway.

The guidance also points towards the possibility of tax representative being waived after 01.07.2022, when a new electronic notifications system is expected to be in place, for  taxpayers which accept the electronic notifications.

You can find a summary of the current applicable rules here.

The Government SEAF Dispatch no. 150/2021-XXII can be consulted here.

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