{"id":324485,"date":"2022-07-28T08:36:15","date_gmt":"2022-07-28T08:36:15","guid":{"rendered":"https:\/\/canada.monteiro-pintogoncalvespartners.com\/tax-representation-of-non-residents-in-portugal\/"},"modified":"2022-09-26T11:15:09","modified_gmt":"2022-09-26T11:15:09","slug":"representation-fiscale-des-non-residents-au-portugal","status":"publish","type":"post","link":"https:\/\/canada.monteiro-pintogoncalvespartners.com\/fr\/representation-fiscale-des-non-residents-au-portugal\/","title":{"rendered":"Repr\u00e9sentation fiscale des non-r\u00e9sidents au Portugal"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbMozart &#8211; Category Page\u00a0\u00bb module_class=\u00a0\u00bbmoz-header1 single_post_bunner\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; background_color=\u00a0\u00bb#1a284d\u00a0\u00bb 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09.33.26&Prime; align=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text admin_label=\u00a0\u00bbLorem ipsum dolor sit amet\u00a0\u00bb _builder_version=\u00a0\u00bb4.18.0&Prime; text_font=\u00a0\u00bbPoppins|300|||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#474747&Prime; text_font_size=\u00a0\u00bb18px\u00a0\u00bb vertical_offset_tablet=\u00a0\u00bb0&Prime; horizontal_offset_tablet=\u00a0\u00bb0&Prime; text_orientation=\u00a0\u00bbjustified\u00a0\u00bb max_width=\u00a0\u00bb95%\u00a0\u00bb max_width_tablet=\u00a0\u00bb100%\u00a0\u00bb max_width_phone=\u00a0\u00bb\u00a0\u00bb max_width_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb custom_margin=\u00a0\u00bb3%|0%|0%|1.4%\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb15px|0%|0%|0px\u00a0\u00bb custom_margin_phone=\u00a0\u00bb50px|50px||50px|false|false\u00a0\u00bb 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ol_text_shadow_vertical_length_tablet=\u00a0\u00bb0px\u00a0\u00bb ol_text_shadow_blur_strength_tablet=\u00a0\u00bb1px\u00a0\u00bb quote_text_shadow_horizontal_length_tablet=\u00a0\u00bb0px\u00a0\u00bb quote_text_shadow_vertical_length_tablet=\u00a0\u00bb0px\u00a0\u00bb quote_text_shadow_blur_strength_tablet=\u00a0\u00bb1px\u00a0\u00bb header_text_shadow_horizontal_length_tablet=\u00a0\u00bb0px\u00a0\u00bb header_text_shadow_vertical_length_tablet=\u00a0\u00bb0px\u00a0\u00bb header_text_shadow_blur_strength_tablet=\u00a0\u00bb1px\u00a0\u00bb header_2_text_shadow_horizontal_length_tablet=\u00a0\u00bb0px\u00a0\u00bb header_2_text_shadow_vertical_length_tablet=\u00a0\u00bb0px\u00a0\u00bb header_2_text_shadow_blur_strength_tablet=\u00a0\u00bb1px\u00a0\u00bb header_3_text_shadow_horizontal_length_tablet=\u00a0\u00bb0px\u00a0\u00bb header_3_text_shadow_vertical_length_tablet=\u00a0\u00bb0px\u00a0\u00bb header_3_text_shadow_blur_strength_tablet=\u00a0\u00bb1px\u00a0\u00bb header_4_text_shadow_horizontal_length_tablet=\u00a0\u00bb0px\u00a0\u00bb header_4_text_shadow_vertical_length_tablet=\u00a0\u00bb0px\u00a0\u00bb header_4_text_shadow_blur_strength_tablet=\u00a0\u00bb1px\u00a0\u00bb header_5_text_shadow_horizontal_length_tablet=\u00a0\u00bb0px\u00a0\u00bb header_5_text_shadow_vertical_length_tablet=\u00a0\u00bb0px\u00a0\u00bb header_5_text_shadow_blur_strength_tablet=\u00a0\u00bb1px\u00a0\u00bb header_6_text_shadow_horizontal_length_tablet=\u00a0\u00bb0px\u00a0\u00bb header_6_text_shadow_vertical_length_tablet=\u00a0\u00bb0px\u00a0\u00bb header_6_text_shadow_blur_strength_tablet=\u00a0\u00bb1px\u00a0\u00bb box_shadow_horizontal_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_vertical_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_blur_tablet=\u00a0\u00bb40px\u00a0\u00bb box_shadow_spread_tablet=\u00a0\u00bb0px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<\/p>\n<p>La l\u00e9gislation fiscale n\u2019exige la d\u00e9signation d\u2019un repr\u00e9sentant fiscal domicili\u00e9 sur le territoire national que lorsque, dans le cadre d\u2019une relation juridique fiscale \u00e0 \u00e9tablir, il est n\u00e9cessaire de conseiller les assujettis r\u00e9sidant dans un pays tiers (ressortissants et \u00e9trangers) et d\u2019assurer la contact n\u00e9cessaire entre celles-ci et l\u2019administration fiscale, afin de permettre le plein exercice de leurs droits et l\u2019accomplissement de leurs obligations.<\/p>\n<p>Vous n\u2019avez pas \u00e0 d\u00e9signer de repr\u00e9sentant fiscal, un citoyen qui, cumulativement :<\/p>\n<p>\u2013 ne pas avoir de domicile fiscal au Portugal ou dans l\u2019Union Europ\u00e9enne ou dans l\u2019Espace Economique Europ\u00e9en (Norv\u00e8ge, Islande et Liechtenstein),<\/p>\n<p>\u2013 ne remplit pas les conditions l\u00e9gales pour avoir le statut fiscal de r\u00e9sident<\/p>\n<p>\u2013 ne pas \u00eatre assujetti<\/p>\n<p>\u2013 n\u2019est pas soumis \u00e0 l\u2019accomplissement d\u2019obligations ou entend exercer des droits aupr\u00e8s de l\u2019administration fiscale.<\/p>\n<p>La d\u00e9signation d\u2019un repr\u00e9sentant fiscal est obligatoire si, apr\u00e8s l\u2019octroi du NIF en tant que non-r\u00e9sident et alors que vous r\u00e9sidez dans un pays tiers, vous devenez l\u2019objet d\u2019une relation juridique fiscale, \u00e0 savoir :<\/p>\n<p>\u2013 poss\u00e9der un v\u00e9hicule et\/ou un bien immatricul\u00e9\/situ\u00e9 sur le territoire portugais ;<\/p>\n<p>\u2013 conclure un contrat de travail sur le territoire portugais ;<\/p>\n<p>\u2013 exercer une activit\u00e9 ind\u00e9pendante sur le territoire portugais ;<\/p>\n<p>Exon\u00e9ration de la d\u00e9signation d\u2019un repr\u00e9sentant fiscal :<\/p>\n<p>Si l\u2019assujetti, r\u00e9sidant dans un pays tiers, adh\u00e8re \u00e0 l\u2019un des canaux de notification d\u00e9mat\u00e9rialis\u00e9s (syst\u00e8me de notifications et citations \u00e9lectroniques dans le Portail Finances ou \u00e0 la bo\u00eete aux lettres \u00e9lectronique), il est dispens\u00e9 de l\u2019obligation de d\u00e9signer un repr\u00e9sentant fiscal.<\/p>\n<p>Toutefois, cette exon\u00e9ration ne s\u2019applique pas dans le cas o\u00f9 l\u2019assujetti exerce une activit\u00e9 non salari\u00e9e sur le territoire portugais, en maintenant l\u2019obligation de d\u00e9signer un repr\u00e9sentant fiscal \u00e0 la TVA (il doit \u00eatre un assujetti \u00e0 la TVA r\u00e9sidant au Portugal.<\/p>\n<p>Nomination en tant que repr\u00e9sentant fiscal<\/p>\n<p>Toute personne, physique ou morale, r\u00e9sidant sur le territoire national peut \u00eatre d\u00e9sign\u00e9e comme repr\u00e9sentant fiscal. Si le citoyen non-r\u00e9sident exerce une activit\u00e9 \u00e0 titre personnel, le repr\u00e9sentant fiscal \u00e0 la TVA doit \u00eatre un assujetti \u00e0 la TVA, r\u00e9sidant au Portugal.<\/p>\n<p>Responsabilit\u00e9 du repr\u00e9sentant fiscal<\/p>\n<p>Le repr\u00e9sentant fiscal assure au repr\u00e9sent\u00e9 (citoyen non-r\u00e9sident) :<\/p>\n<p>\u2013 r\u00e9c\u00e9piss\u00e9 de correspondance d\u00e9livr\u00e9 par l\u2019administration fiscale, la personne repr\u00e9sent\u00e9e s\u2019estimant domicili\u00e9e \u00e0 l\u2019adresse du repr\u00e9sentant ;<\/p>\n<p>\u2013 le respect de toutes les taxes fiscales accessoires, y compris la remise des d\u00e9clarations de revenus ;<\/p>\n<p>\u2013 exercice de vos droits aupr\u00e8s de l\u2019administration fiscale, notamment ceux de r\u00e9clamation, de recours ou de contestation.<\/p>\n<p>Le repr\u00e9sentant fiscal n\u2019est pas responsable du paiement des imp\u00f4ts du citoyen non-r\u00e9sident, \u00e0 l\u2019exception de la situation suivante : il est responsable du paiement de la TVA, si le citoyen non-r\u00e9sident exerce une activit\u00e9 non salari\u00e9e soumise \u00e0 la TVA , dans la mesure o\u00f9 il existe une obligation fiscale commune du repr\u00e9sentant fiscal de l\u2019assujetti non-r\u00e9sident.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; 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align=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb300px\u00a0\u00bb custom_margin=\u00a0\u00bb50px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][et_pb_text content_phone=\u00a0\u00bb<\/p>\n<p style=%22text-align: center;%22>Pol\u00edtica de Privacidade<br \/>Termos e Condi\u00e7\u00f5es<br \/>Centro de Arbitrage<\/p>\n<p>\u00a0\u00bb content_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.18.0&Prime; 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_module_preset=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb122px\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb][\/et_pb_image][et_pb_text content_phone=\u00a0\u00bb<\/p>\n<p style=%22text-align: center;%22>Pol\u00edtica de Privacidade<br \/>Termos e Condi\u00e7\u00f5es<br \/>Centro de Arbitrage<\/p>\n<p>\u00a0\u00bb content_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.18.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbPoppins|300|||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#ffffff\u00a0\u00bb text_font_size=\u00a0\u00bb16px\u00a0\u00bb custom_margin=\u00a0\u00bb||61px|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb theme_builder_area=\u00a0\u00bbpost_content\u00a0\u00bb]<\/p>\n<p style=\"text-align: center;\">Design e Desenvolvimento por <a href=\"https:\/\/bestsites.pt\" target=\"_blank\" rel=\"noopener\">Bestsites.pt<\/a><\/p>\n<p style=\"text-align: center;\">[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Repr\u00e9sentation fiscale des non-r\u00e9sidents au PortugalLa l\u00e9gislation fiscale n\u2019exige la d\u00e9signation d\u2019un repr\u00e9sentant fiscal domicili\u00e9 sur le territoire national que lorsque, dans le cadre d\u2019une relation juridique fiscale \u00e0 \u00e9tablir, il est n\u00e9cessaire de conseiller les assujettis r\u00e9sidant dans un pays tiers (ressortissants et \u00e9trangers) et d\u2019assurer la contact n\u00e9cessaire entre celles-ci et l\u2019administration fiscale, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":324346,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[17,30],"tags":[],"class_list":["post-324485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-blog-en-fr"],"_links":{"self":[{"href":"https:\/\/canada.monteiro-pintogoncalvespartners.com\/fr\/wp-json\/wp\/v2\/posts\/324485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/canada.monteiro-pintogoncalvespartners.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/canada.monteiro-pintogoncalvespartners.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/canada.monteiro-pintogoncalvespartners.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/canada.monteiro-pintogoncalvespartners.com\/fr\/wp-json\/wp\/v2\/comments?post=324485"}],"version-history":[{"count":4,"href":"https:\/\/canada.monteiro-pintogoncalvespartners.com\/fr\/wp-json\/wp\/v2\/posts\/324485\/revisions"}],"predecessor-version":[{"id":324537,"href":"https:\/\/canada.monteiro-pintogoncalvespartners.com\/fr\/wp-json\/wp\/v2\/posts\/324485\/revisions\/324537"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/canada.monteiro-pintogoncalvespartners.com\/fr\/wp-json\/wp\/v2\/media\/324346"}],"wp:attachment":[{"href":"https:\/\/canada.monteiro-pintogoncalvespartners.com\/fr\/wp-json\/wp\/v2\/media?parent=324485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canada.monteiro-pintogoncalvespartners.com\/fr\/wp-json\/wp\/v2\/categories?post=324485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canada.monteiro-pintogoncalvespartners.com\/fr\/wp-json\/wp\/v2\/tags?post=324485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}