# Fiscal Representative



## lagosguy (Jun 4, 2011)

A poster on another ex-pat forum has just asked about the legal requirement for non-resident taxpayers to employ a Fiscal representative. It is now almost 8 months since the European Court of Justice outlawed the Portuguese government’s former policy and, as a non-resident taxpayer myself, I have still received no notification of any kind that this longstanding and widely publicised legal requirement no longer exists. I have yet to hear of anybody who has been notified by their Financas (or their Fiscal Rep). It didn’t help that, a few weeks ago, the Portugal News published a sponsored article that wrongly stated that non-resident taxpayers faced stiff financial penalties for not employing a Fiscal rep. When informed of the error, the News published an online correction, but nothing in the paper itself.

Apparently, local Financas have been notified of the new policy and, if approached, will allow non-resident taxpayers to deal with their own tax affairs. Some posters have managed to get online access to their tax accounts. I haven’t tried it myself; but I am sure someone will be able to advise how to do it.

Since the end of the year is upon us, non-resident taxpayers may wish to consider whether to extend the employment of their Fiscal rep. If they are receiving a service which they need and value, all well and good. If, like me, they pay their utility bills by direct debit and their IMI in person or online, and if they only employ a Fiscal rep because they think they are legally required to, they may be able to save themselves some money.


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## canoeman (Mar 3, 2011)

You won't receive a notification, I understand that the court ruling will be incorporated officially into the Financas laws information from January 2012.

Anyone with a Fiscal number can have online access to their personal Portuguese tax affairs Portal das Finanças
On right side select NOVO UTILIZADOR and complete.
Your PIN will be sent to your tax address in Portugal, generally within 5 days, it must be activated within a certain period? so if you are a non resident then you need to apply just before your next visit or have someone check your post.
Financas will *not* post information, notifications, bills etc outside Portugal.

Non EU & EAA Residents who own property still reguire a Fiscal Representative as do EU/EAA residents who operate a business here.


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## 12-4 (Mar 22, 2012)

hi

Hopefully someone out there can help me. My wife is Portuguese (I am English) we live in England. After battling the Bureaucracy in Portugal for over 2 years my wife finally received her very small Portuguese pension. However, she has just today received a letter dated 2nd Jan 2012 (its today 22 March 2012) requiring her to complete a form entitled EXEMPTION FROM PORTUGUESE WITHHOLDING TAX - which has to be partly completed by HMRC in the UK - the rest by her - and all sent back to Portugal by 30 April 2012 - If the form is not completed correctly or not sent in time some kind of fine will happen - the pension is only 270 euros a month so it cannot possibly be liable for income tax in Portugal but nevertheless the form has to be completed - The bit on the form that we do not understand is the request for :-

IDENTIFICATION OF THE FINANCIAL INTERMEDIARY NON RESIDENT IN PORTUGAL

what does that mean???

And they also want:-

IDENTIFICATION OF THE BENEFICIAL OWNER'S LEGAL REPRESENTATIVE

is this the Fiscal Representative??


Its the usual Portuguese paperwork that drives me nuts - any chance of some help?


Steve


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## canoeman (Mar 3, 2011)

Portuguese Witholding Tax is very similar to UK Personal Allowance, her Pension would need to be +675€ per month before any tax was due.
Is it Form MOD21 RFI?


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## 12-4 (Mar 22, 2012)

Hi Canoeman

Thanks for the quick reply - the withholding tax and the form they require is apparently to stop people being taxed twice and yes its MOD21 RFI - I've completed all sections (that pertain to my wife) except V, VI & VII - 

I now think V = our accountant here in the UK which we do not have so we will leave blank.

VI is probably - in our case the Portuguese state - so this doesn't need to be completed 

and 

VII is most likely someone who has power of attorney which doesn't apply in our case.


As you have pointed out she isn't liable for Portuguese tax but I have learnt from bitter experience the perils of ignoring letters from officials in Portugal - not a good idea - Only last month my wife was summoned to the Portuguese Consulate in London - out of the blue - no reason why - its a long way and we are pensioners and it cost lots to travel by train - but I thought it best to go - they interrogated her to find out why she had been registered twice at birth - how the hell did she know - it was 68 years ago - the way it was asked was as if they expected her to recall the event!! - I was of a mind to suggest they dig up her long dead papa and ask him but thought best of it - not a good idea to upset them - - everything is now on computers and they are a whizz on control - reminds me of the PIDE under Salazar - wiki it - you will find out. I was once arrested in Lisbon in 1975 (after the revolution) - the GNR shut off one street and then asked everyone for their ID - mine was my passport which was back in the hotel - off they took me in the back of a military lorry - The police then took me into a room and started their questions - in front of them on the desk was "my dossier" and I was just a tourist who visited Portugal a few times and Angola a couple of times - three hours - then they shook my hand and wished me well - very odd.

Anyway - thanks for the info


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## anapedrosa (Mar 21, 2011)

Regarding the Fiscal Rep - it's probably worth noting that this applies to EU residents only.

I recently accessed my IMI online with the help of another forum member, so I may as well share that advice here.

Once you have your password for the Portal das Finanças, you can fine your tax bill by following this path: Início > Os seus serviços > Consultar > Situaçao Fiscal Integrada


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## canoeman (Mar 3, 2011)

This is the link for form, don't know whether you received English instructions at bottom.
V,VI,VII don't apply, don't just leave any sections blank cross through and say doesn't apply.

http://info.portaldasfinancas.gov.p...C3-4933-874C-1CB961169848/0/rfi-21 (2008).pdf


Always deadlines with Finances, even when it takes them forever to post mail out get a receipt or secure method of posting form back so you know when form arrived with Financas here, and keep a copy


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## 12-4 (Mar 22, 2012)

canoeman said:


> This is the link for form, don't know whether you received English instructions at bottom.
> V,VI,VII don't apply, don't just leave any sections blank cross through and say doesn't apply.
> 
> 
> ...


Hi Canoeman 

Recorded delivery - good idea - thanks


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## canoeman (Mar 3, 2011)

12-4 said:


> Hi Canoeman
> 
> Recorded delivery - good idea - thanks


Don't think you get anything back in UK that way, just a proof you've posted it.


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