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Garrigues shares an overview of key changes regarding the waiver of the obligation to appoint a tax representative and to adhere to the electronic mailbox by taxpayers that adhere to electronic notifications in Portugal.
On 8 July 2022, the Portuguese government approved Decree-Law n.º 44/2022, allowing taxpayers resident and those who become residents outside the European Union or the European Economic Area (in a cooperative jurisdiction for tax purposes) to waive the obligation to appoint a tax representative when they adhere to electronic notifications.
Our Portuguese firm, Garrigues, examines these changes.
Read the full article here.
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