Fiscal Representation in Portugal

Comply with Portuguese tax law safely and efficiently

Mandatory tax representation for non-EU residents with Portuguese tax obligations:

If you live outside the European Union and have tax obligations in Portugal, Portuguese law requires you to appoint a fiscal representative.

Portugal-Fiscal provides professional fiscal representation, ensuring full compliance with the Portuguese Tax Authority and protecting you from penalties, missed deadlines, and blocked procedures.

Request your fiscal representation today.

What Is Fiscal Representation?

Fiscal representation is the legal appointment of a Portuguese tax resident individual or company to represent a non-resident taxpayer before the Portuguese Tax Authority (Autoridade Tributária e Aduaneira).

The fiscal representative:

Receives official tax notifications
Ensures communication with the Tax Authority
Monitors tax deadlines
Supports compliance procedures
Acts as the formal contact point in Portugal

This is a legal requirement in specific cases and non-compliance may result in fines and administrative restrictions.

When Is Fiscal Representation Mandatory?

Fiscal representation is generally required if:
You are a non-EU / non-EEA resident
You own property in Portugal
You earn rental income in Portugal
You hold a Portuguese NIF while living outside the EU
You carry out taxable activity in Portugal

Failure to appoint a fiscal representative may lead to:

Financial penalties
Missed tax notifications
Inability to respond to tax assessments
Suspension of tax procedures
If you are unsure whether the obligation applies to you, we assess your situation before proceeding.

Who Does NOT Require Fiscal Representation?

In most cases:

EU / EEA residents are not required to appoint a fiscal representative
Non-residents without Portuguese tax obligations may not require ongoing representation

We do not recommend unnecessary services. Compliance depends on your specific tax status.

What Is Included in Our Fiscal Representation Service?

Our service is structured to ensure clarity, compliance, and risk control.

Core services includes:

Registration as your fiscal representative with the Portuguese Tax Authority
Receipt and monitoring of official tax notifications
Communication with Tax Authorities (Autoridade Tributária)
Deadline monitoring and compliance alerts
Guidance on required tax procedures

Optional Extended Support (for property owners and investors):

IMI (Municipal Property Tax) monitoring
AIMI (Additional Property Tax) monitoring
Rental income compliance guidance
Annual non-resident tax return support
Assistance during tax inspections

The scope of responsibility is clearly defined contractually to ensure transparency.

Who Typically Uses This Service?

Our fiscal representation service is particularly relevant for:

Foreign property investors
Non-resident landlords
Individuals relocating outside the EU
Golden Visa applicants
International entrepreneurs with Portuguese tax exposure

If you have a Portuguese NIF but no longer reside in the EU, you may be legally required to appoint a representative.

Why Choose Portugal-Fiscal?

We operate with a compliance-first approach.

Direct communication with tax professionals
Clear contractual structure
Practical experience with non-resident taxation
English-speaking support
Focus on real estate and investor-related tax matters

We prioritise risk prevention over reactive problem solving.

How it works:

Step 1 – Submit identification and tax details
Step 2 – Sign fiscal representation agreement
Step 3 – We register the appointment with the Portuguese Tax Authority
Step 4 – Confirmation of representation
Step 5 – Ongoing monitoring and compliance support

The registration process is typically completed within a few business days once documentation is received.

Appoint your Fiscal Representative in Portugal today