Portugal: Waiver of the obligation to appoint a tax representative and to adhere to the electronic mailbox by taxpayers that adhere to electronic notifications

• Taxpayers resident or that become resident outside the European Union or the European Economic Area (in a cooperative jurisdiction for tax purposes) can also be waived by the obligation to appoint a tax representative when they adhere (i) in the TCA’s website to the electronic notifications and summons system or (ii) to the electronic mailbox, besides the waiver already available in case they adhere to the public electronic notifications service associated with the single digital address (MUD). When they intend to cancel any of these means of communication, such cancellation will only take effect when a tax representative is appointed. This measure entered into force on 9 July.
• CIT taxpayers and VAT taxpayers subject to the normal regime can also be waived by the obligation to adhere to the electronic mailbox as from 1 January 2023 when they adhere in the TCA’s website to the electronic notifications and summons system. It should be noted that this waiver is already applicable when these taxpayers adhere to the public service of electronic notifications associated with the MUD, as provided for the waiver of the tax representative appointment as mentioned above.

The non-application of these measures to legal persons or other legally equivalent entities which cease activity is maintained.

These measures took into account the impact of the widespread technological evolution in the means of communication, thus allowing the waiver of compliance with these obligations when taxpayers adhere to an electronic notification system.