appman999

I am a UK citizen non-resident in Portugal with a property here on which I must pay IMI. According to this now the UK has left the EU I have to appoint a Fiscal Representative.

Having read extensively here re joining ViaCTT instead of needing to appoint a Fiscal Representative (search fiscal and CTT) I took one person's advice and contacted AT (the taxman) directly and had the following online communication. (In Portuguese, Google is your friend)

Me:
Sou um cidadão britânico com número de contribuinte português e tenho a minha morada (domicílio fiscal) no Reino Unido. Tenho uma propriedade em Portugal, mas não tenho outras obrigações fiscais. O serviço de notificação eletrônica via minha caixa de correio eletrônica ViaCTT está ativo.
Ainda sou obrigado a nomear um representante fiscal para o meu IMI?

AT:
Informa-se que deve nomear um representante fiscal. A nomeação de representante fiscal por parte dos cidadãos que se encontram registados na base de dados da AT e possuam a morada no Reino Unido pode ser realizada até 30 de junho de 2021, sem qualquer penalidade.

This is clearly saying I must appoint a fiscal representative (I don't intend discussing with them the various clauses of the tax law mentioned elsewhere here)

Hopefully that confirms the tax office view on fiscal representation for non-resident property owning Brits.

appman999

On that basis I would appreciate advise on any companies who offer these services in the Algarve at a reasonable cost.

My best offer currently is 260 euros per annum which for the work involved doesn't strike me as cheap.

SgtTroy

I believe that a fiscal representative could be just anyone - eg. a friend, not even from the same location. Especially if it is all down to IMI payment and does not involve anything more complex like income, tax returns, etc, in which cases you would indeed need a professional.

So simply try asking someone you know who already lives in Portugal. Ideally confirm it beforehand with AT whether they would oppose to you nominating someone who is not a professional.

robbie20

If you find a company who do it for less than that price you have quoted, would you please share the firm you find on here for all the rest of us in the same position.

Thanks very much

appman999

You are correct and it would appear from this article that that person can never be required to pay taxes owed.

If you have some appropriate person this is a good solution.

SgtTroy

I remember years ago a (presumably highly reputable) Lisbon law firm quoting €950pa for fiscal representation. And I must have looked truly horrified then, so he quickly added "But as you are EU citizen, you don't need a fiscal representative", so that conversation ended abruptly.

Come to think of it, €260pa, or around €22pcm, is not the end of the world, but if your only tax obligation is the IMI payment, then €260 may be well as much as, if not more than the IMI payment itself.
Try to find a Portuguese tax resident you know who might be willing to engage with that, and anything like half of the quote should probably more than suffice for having him/her as a tax representative, that is assuming they wouldn't do it as a favour.

I really can't recommend anyone as I never had to deal with such an issue.

P.S. https://info.portaldasfinancas.gov.p...90031_2021.pdf

TonyJ1

What can I say - someone is not up to date with the law

Lei Geral Tributária
14 - A obrigatoriedade de designação de representante fiscal ou de adesão à caixa postal eletrónica não é aplicável aos sujeitos passivos que aderiram ao serviço público de notificações eletrónicas associado à morada única digital, com exceção do previsto quanto às pessoas coletivas ou outras entidades legalmente equiparadas que cessem atividade. (Anterior n.º 12 - Redação da Delaração de Retificação n.º 06/2018, de 26 de fevereiro )

toots sweet

TonyJ1
"Lei Geral Tributária
14 - A obrigatoriedade de designação de representante fiscal ou de adesão à caixa postal eletrónica não é aplicável aos sujeitos passivos que aderiram ao serviço público de notificações eletrónicas associado à morada única digital, com exceção do previsto quanto às pessoas coletivas ou outras entidades legalmente equiparadas que cessem atividade. (Anterior n.º 12 - Redação da Delaração de Retificação n.º 06/2018, de 26 de fevereiro

Well if you can explain in more detail that would be a great help. No amount of translations tells me anything of any sense. My PT other half has no idea what it means either.It also seems to relate to a 2018 declaration,which could very well be obsolete post Brexit.
I have read about this subject(on gov. websites) and it does seem to me that the CTT route is not acceptable and any thing else digital.The fiscal rep that they require is to be in human form unless you can explain the above in detail. The website you refer to seems just another one jumping on the bandwagon, and not an official outlet.
Thanks.

appman999

Hi Tony,
We have discussed this before and not being a lawyer I don’t have a definitive answer. All I can say is the tax authority has told me that I need a fiscal representative so I would be on risky ground if I ignored this.

In addition clause 6 clearly requires non EU residents to appoint a fiscal representative. You feel that clause 14 overrides this.

However Clause 14 refers to not needing a fiscal representative or a caixa postal eletrónica (ViaCTT) if you have a morada única digital. Having ViaCTT does not relieve you of the need to appoint a fiscal representative, only having a morada única digital does.

Anyone got a morada única digital? (I tried but was told I didn't meet the criteria and I think you may need to be a citizen to obtain)

appman999

I found this leaflet on electronic notifications (May 2020) which gives FAQs re electronic communications which may also help.

Bomber Harris

Alternatively, someone is fully up to date having read Article 19 in its entirety and arrived at the correct conclusion as to what it means.

I have posted it once before, but I will repeat it. Verify with financas what the actual position is re appointing a fiscal rep rather than following one person's interpretation as mistakes can be costly. The amendment to the General Tax law quoted above dates from 2018, as recent as December 2020 the official position was as per the below link.
https://info.portaldasfinancas.gov.p..._2020_XXII.pdf

appman999

Bomber, I did this at your first suggestion and their response is at the head of this thread.

Bomber Harris

I did wonder if you were referring to the first time I suggested people do so in your opening post.
When I first read that subsection by itself I had one opinion, then I read the whole of Article 19 and my opinion changed, but who's to say my interpretation has more authenticity than anyone else's, hence my suggestion for people to check the official position.

RichardHenshall

Bomber Harris

Was there a particular part of Artigo 19.º that changed your mind?
What do you think is the purpose of the morada única digital?
What do you now think is the intended purpose/meaning of paragraph 14?

Bomber Harris

When that subsection to Article 19 was first posted I thought well that's clear enough so why, almost 3 years after those words became law, were official sources and large international tax companies still saying a fiscal rep was required.
When I looked at Article 19 to try and make sense of what was fact and what was wishful thinking I realised that Article 19.1 stated;
1 - The tax domicile of the taxable person is, unless otherwise specified:
a) For natural persons, the place of habitual residence;
and Artice 19.2 stated;
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.
My conclusion was that 19.2 states the tax domicle includes the viaCTT mailbox rather than the viaCTT mailbox replacing the tax domicile (place of habitual residence).
So I asked myself what is the point of Article 19.14 then? I then realised that Article 19.6 stated;
6 - Taxable persons residing abroad, as well as those who, although residing in the national territory, are absent from it for a period of more than 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.
So a person who is habitually resident in PT (their tax domicile) but who is absent from PT for more than 6 months can use viaCTT under 19.14 instead of appointing a fiscal rep as required under 19.6.
If we equate that to UK residents who have holiday homes in PT, they are habitually resident in the UK so the UK is their tax domicile. Their UK address also includes their viaCTT mailbox as per the wording of 19.2.
Anyway, that was my thought process on it, I could be completely wrong. At the end of the day financas are the only people who can give a definitive answer on the interpretation of 19.14 and, as appman has posted, their interpretation is such that a UK resident cannot dispense with the need for a fiscal rep on the basis of having a viaCTT maibox.