Circular Letter no. 90054 of 6 June defined that appointment of a tax representative was mandatory if, after the allocation of a taxpayer number as a non-resident and as a resident in a third country, the taxpayer became subject to a tax legal relationship in Portugal. In a nutshell, anyone holding a NIF (Portuguese tax number) but with tax residence in another country, or who has been out of Portugal for more than six months, must appoint an in-country representative. (This is optional for EU or European Economic Space residents (EU, Norway, Iceland and Liechtenstein).)
Circular Letter no. 90057 of 20 July states an alternative and provides clarity.
Source: auxadi.com
