Residents of the United Kingdom can appoint a tax representative until June 2021 with no penalties

Taken into consideration the United Kingdom withdrawal from the European Union and the end of the transition period on 31 December 2020, we draw your attention to the fact that it was recently  approved by Dispatch no. 514/2020.XXI a transitional regime applicable to UK residents for the mandatory appointment of a tax representative. In light of such transitional regime:

  • All citizens and legal persons who are registered in the Portuguese Tax Authority’s (AT) database and have an address in the United Kingdom may appoint a tax representative from 1 January until 30 June 2021 with no penalties;
  • Until 30 June and in cases where a tax representative has not yet been appointed, the correspondence from the AT must still be addressed to the United Kingdom;
  • Finally and with regard to new registrations and beginning of activities, as well as any changes of address in the UK, it will be mandatory the appointment of a representative in the general terms.

 

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