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Portugal extends deadline for UK residents to appoint tax representative 

Authorities have extended the deadline for UK-based taxpayers to appoint a tax representative in Portugal. The new deadline to appoint a representative is now June 2022.

Who needs a tax representative? 

By law, all taxpayers resident outside of the EU who hold a Portuguese VAT number must appoint a tax representative in Portugal.

Following Brexit, UK residents now meet that requirement. Initially, UK residents were given a deadline of 30 June 2021 to appoint a representative. However, Portuguese authorities have now extended the deadline by a year, to June 2022. 

Who will be affected?

The rules will affect anyone registered for tax in Portugal with a UK residential address. 

According to news reports, the Portuguese Chamber of Commerce in the United Kingdom says that up to 15,000 UK owners of second homes in Portugal stand to be affected by the requirement. 

Representative required for new registrations

Note that the extension applies to those who already hold a Portuguese Tax Identification Number. It does not apply to new registrations. Any non-Eu resident who registers for a TIN must represent a tax intermediary.

UK residents: consider your EU obligations 

A number of months have now passed since the UK left the EU. It may be tempted to think Brexit is done and dusted. However, as we can see, a number of points of law still need to be ironed out. 

Any UK resident that does business in the EU, or may have tax obligations (for example, owners of property in an EU country) need to be clear on their current obligations. They also need to pay careful attention as regulations change. Get in touch with a VAT expert if you are uncertain about when you need to appoint a VAT agent

Anyone involved in exporting from the UK to an EU country must also take into account their new VAT obligations following Brexit. 

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