It matters not whether Financas will post bills to the UK, the need for a fiscal rep is stipulated in Article 19 of the General tax law (398/98).
1 - The tax domicile of the taxable person is, unless otherwise specified:
a) For natural persons, the place of habitual residence;
b) For legal persons, the location of the head office or effective management or, failing these, of their permanent establishment in Portugal.
2 - The tax domicile also includes the electronic tax domicile, which includes the public service of electronic notifications associated with the unique digital address, as well as the electronic mailbox, under the terms provided for in the public service of electronic notifications associated with the unique digital address and in the service public electronic mailbox.
3 - It is mandatory, under the terms of the law, the communication of the domicile of the taxpayer to the tax administration.
4 - The change of address is ineffective until it is communicated to the tax administration.
5 - Whenever a taxable person's residence status is changed, he must communicate, within 60 days, such change to the tax administration.
6 - Taxable persons residing abroad, as well as those who, although residing in the national territory, are absent from it for a period exceeding six months, as well as legal persons and other legally equivalent entities that cease their activity, must, for tax purposes , designate a representative with residence in the national territory.
7 - Regardless of the applicable sanctions, the exercise of the rights of taxable persons referred to therein before the tax administration, including those of claim, appeal or challenge, depends on the designation of a representative under the terms of the previous paragraph.
8 - The provisions of the preceding paragraph are not applicable, and the appointment of a representative is merely optional, in relation to non-residents of, or residents who are absent to, member states of the European Union or the European Economic Area, in the latter case provided that that member state is linked to administrative cooperation in the field of taxation equivalent to that established within the European Union.
9 - The representative may waive the representation in general terms, by means of a written communication to the represented, sent to the latter's address.
10 - The waiver becomes effective in relation to the Tax and Customs Authority when communicated to it, and the latter must, within 90 days of such communication, make the necessary changes, provided that at least one year has elapsed since the appointment or has new fiscal representative has been appointed.
11- The tax administration may unofficially rectify the tax domicile of taxable persons if this arises from the elements at its disposal.
12 - Taxpayers of corporate income tax with head office or effective management in Portuguese territory and permanent establishments of companies and other non-resident entities, as well as resident taxpayers who fall under the normal value added tax regime, are required to have an electronic mailbox, under the terms of paragraph 2, and to communicate it to the tax administration within 30 days from the date of commencement of activity or the date of commencement of the normal tax regime. the added value, when it occurs by alteration.
13 - The Minister of Finance regulates the mandatory regime for electronic tax domicile of taxable persons not referred to in paragraph 9, by decree.
14 - The obligation to designate a tax representative or to join the electronic mailbox is not applicable to taxable persons who have joined the public service of electronic notifications associated with the unique digital address, except as provided for legal persons or other legally equivalent entities that cease activity.
15 - The cancellation of the subscription to the public service of electronic notifications associated with the unique digital address, in relation to natural and legal persons resident outside the European Union or the European Economic Area, only takes effect after the prior appointment of a fiscal representative.