Under the General Tax Law (Lei Geral Tributária) «Non-resident taxable persons, as well as those who reside in the country but are absent for a period greater than six months, companies and other legally equivalent organizations that terminate their activity, must designate a fiscal representative who is a resident in the country».
We can ensure you are duly represented before the Tax Authorities by acting as your fiscal representative.
A fiscal representative acts as an interface between the Tax Authorities and the non-resident individual or company. The fiscal representative ensures all tax obligations are met such as obtaining a fiscal identification number for the non-resident, retaining all documents and records of income and expenses and filing tax returns (modelo 3). Additionally, a fiscal representative provides the Tax Authorities with any information they may request on the non-resident’s behalf.
A fiscal representative acts solely as a contact person, has no active role in the non-resident’s income or in the management of their assets. As such, the representative cannot be held liable for any taxes owed by the non-resident. In other words, the fiscal representative will not be called to pay tax amounts due by the non-resident being represented. The fiscal representative will only be held liable for violations that are a direct result of his/her actions or omissions.
For more information on our fiscal representation services, complete the Form below and our Client manager will contact you within 2 business days.