Following the end of the transitional period of the United Kingdom’s withdrawal from the European Union on 31 December 2020, the application of EU law in the relations between that State and the EU has ceased.
As the UK is now considered a third country, it is mandatory for natural and legal taxpayers with tax residence in the UK to appoint a tax representative. The Portuguese Tax Authority had set 30 June 2021 as the deadline for the appointment of a tax representative. However, Order No. 150/2021.XXII of the Secretary of State for Tax Affairs has set 30 June 2022 as the new deadline for the appointment of a tax representative by individuals and companies already listed in the Portuguese Tax Authority Database with a UK address that have not yet made this appointment, without any penalty. For new registrations and commencement of business, and for any changes of address to the UK, the appointment of a tax representative is mandatory. Only natural or legal persons domiciled in Portugal are eligible to be appointed as tax representatives. Additionally, in the case of a tax representative for VAT purposes, the representative him/herself must be a VAT taxable person. Should you require tax representation services, please contact us at aris@arisfinanceiros.pt and https://www.arisfinanceiros.pt/en/home.