Appointing a Fiscal Representative (Representante Fiscal) in Portugal in 2026 — A Practical Guide to the Non-EU Requirement, the DL 44/2022 Electronic-Notifications Alternative, the 15-Day Deadline and the IVA Carve-Out
Non-EU residents with a Portuguese NIF may need a fiscal representative — or, since DL 44/2022, can skip it by enrolling in electronic tax notifications. The rules, the 15-day deadline and the business exception.