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Waiver of the appointment of a Tax Representative 0
15 julho 2022

Waiver of the appointment of a Tax Representative

Decree-Law 44/2002, of 8 July ("Decree-Law 44/22"), has been published in the Official Gazette, introducing significant amendments to the General Tax Law ("GTL") in respect of the compulsory appointment of a tax representative by taxpayers.


In this context, Decree-Law 44/22 establishes that the obligation to appoint a tax representative applicable to taxpayers who reside abroad or are absent from national territory for more than six months will be waived when they adhere to the following dematerialised notification channels:


(i) Public electronic notifications service associated with the digital single address (“MUD”);

(ii) Electronic notifications and summonses scheme on the Portal das Finanças; or

(iii) Electronic mailbox.


It should be noted that if the above-mentioned taxpayers wish to cancel any of these means of communication, such cancellation will only take effect when a tax representative is appointed.


This measure waiving the need to appoint a tax representative came into force on 9 July.


Decree-Law 44/22 also establishes that taxpayers who adhere to the public service of electronic notifications associated to the MUD or to the regime of electronic notifications and summonses on the Portal das Finanças are, from 1 January 2023, exempted from adhering to the electronic mailbox.



António Vicente Marques – Sociedade de Advogados, RL

Sociedade de Advogados de Responsabilidade Limitada

July 2022

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