Portugal has recently extended the deadline for appointing a fiscal representative, which is mandatory for all British citizens residing in the UK who have tax obligations in Portugal and were registered in the Portuguese tax authority (AT - Autoridade Tributária e Aduaneira) before 31 December 2020.
British citizens in this circumstance can now appoint a tax representative until 30 June 2022, without any penalty.
Until a representative is appointed, correspondence will continue to be sent to the taxpayer's address registered with the AT.
Remember that having a tax representative in Portugal is mandatory for individuals and companies that, under Portuguese law, are subject to tax obligations or wish to exercise their fiscal rights with the AT.
To learn more about tax representation, click here.