New Rules on Tax Representation in Portugal

On July 8, 2022, it was published the Decree-Law 44/2022 waiving for the then existing obligation to appoint a tax representative whenever taxable persons adhere to one of the electronic notification channels provided for in Portuguese legislation. Such regulation became effective on July 9, 2022.

This is a simplification measure that follows the impact of technological evolution and the reconfiguration of the means of communication, releasing taxable persons from the burdens associated with the mandatory appointment of a tax representative in Portugal.