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Advice re fiscal representation with NIF when cannot move


Posts: 9
Community Member
Topic starter
(@helly)
Active Member
Joined: 3 months ago

Hi all,

I am hoping someone might be able to help me.  I had started the application process for the D7, hoping to move to Portugal early next year but due to a couple of family health problems and other issues, I have decided that I cannot up and leave the country at this point in time.

However, I had got far enough as to get my NIF (using a lawyer in Portugal) and opening the bank account.

The bank account I can close if I visit their office in London so that is ok but with the NIF, I am being told that I have to keep it and so have to keep a fiscal representative.  Up until now I have had no financial (or tax) dealings in or with Portugal and if I don't end up ever moving then I never will... Surely I don't have to keep a fiscal representative (which comes at a cost) for life in that situation?

I would appreciate it if anyone has knowledge or advice on this.

I should also say that I do have Irish heritage so I am applying for my Irish citizenship (and ultimately EU passport again) which I hope to get in the next 12-18 months... I don't know if this will make a difference to the NIF issue either?

Thanks in advance!

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Posts: 1980
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(@old-bloke)
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Joined: 13 years ago
Posted by: @helly

I should also say that I do have Irish heritage so I am applying for my Irish citizenship (and ultimately EU passport again) which I hope to get in the next 12-18 months... I don't know if this will make a difference to the NIF issue either?

It would only make a difference if you moved to Ireland (irrespective of your citizenship) as the requirement for a fiscal rep applies to anyone of whatever nationality who doesn't reside at an address in an EU member state.

It does seem ludicrous that you have to have a fiscal rep despite not having any tax liability which is why I don't think you will need one due to the wording of Article 19.6 in that without any tax liabilities in Portugal how can you be a taxable person?

Os sujeitos passivos residentes no estrangeiro, bem como os que, embora residentes no território nacional, se ausentem deste por período superior a seis meses, bem como as pessoas colectivas e outras entidades legalmente equiparadas que cessem a actividade, devem, para efeitos tributários, designar um representante com residência em território nacional.

That's just my opinion, you may want to ask a tax lawyer their interpretation of 19.6 (don't ask anyone who offers fiscal rep services as they could possibly give a biased answer).

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1 Reply
Community Member
(@helly)
Joined: 3 months ago

Active Member
Posts: 9

@old-bloke thank you very much for this.  That’s a really interesting point about my not being a ‘taxable person’ if I have no tax liabilities and I’ll follow up on this.

 Thank you again!

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Posts: 4
Community Member
(@abestercrowley)
New Member
Joined: 4 months ago

It doesn't make any sense to keep your fiscal representative if you don't need it.

You should be able to change or cancel your FR online, by contacting Portal das Finanças (Tax and Customs Authority website)

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