What happens if my fiscal representation expires?

About the fiscal representation requirement

According to the Portuguese Tax Authorities, any person who has a NIF and is not a resident of Portugal or the EU/EEA must appoint a fiscal representative. Your fiscal representative is responsible for forwarding any tax-related notices to you.

Bordr’s Fiscal Representation

When you order a NIF through Bordr, our lawyers include 12 months of fiscal representation. After the first 12 months, you will be charged an annual fee for ongoing fiscal representation services.

This fee can be cancelled by assigning a different fiscal representative or by updating your address with the Portuguese Tax Office when you become a tax resident. How to cancel Bordr’s fiscal representation (Portugal residents)

EU/EEA Residents

If you are a resident of the EU, Iceland, Liechtenstein, or Norway, you are not required to maintain a fiscal representative. You do, however, need to elect one when using Bordr’s services, but you can cancel your fiscal representation fees at any time by following these instructions - How to cancel Bordr’s fiscal representation (EU/EEA residents)

What if I want to keep my NIF, but don’t want to renew my fiscal representation?

If you intend to remain a non-tax resident of Portugal, you will need to assign a new fiscal representative who will represent you.

Without a fiscal representative, the Portuguese Tax Authorities may classify you as a tax resident which can impact your tax obligations in Portugal.