Extension of the time limit for the appointment of a fiscal representative for UK established entities with Portuguese VAT number

The appointment of a tax representative by natural and legal persons who were registered in the Tax and Customs Authority (AT) database on
2020.12.31 with an address in the United Kingdom may be effected until 30 June 2022 without any penalty. Until such time as a representative is appointed, correspondence will continue to be sent to the taxpayer’s address registered with the AT.

Source Portal das Financas