On July 9, 2022, Decree-Law no. who subscribe to dematerialized reporting channels.

(i) Exemption from the appointment of a tax representative

Thus, taxable persons who adhere to one of the following dematerialized notification channels are exempt from the appointment of a tax representative:

1) Public service of electronic notifications associated with the single digital address (MUD);

2)Scheme for electronic notifications and citations on the Finance Portal;

3) Electronic mailbox.

This exemption does not apply in the case of legal persons or other legally equivalent entities (eg associations) that cease activity.

The request for cancellation of membership of the aforementioned notification channels by the taxable person (in the case of residents of residents outside the European Union or the European Economic Area), only takes effect after the prior appointment of a tax representative.


(ii) Exemption from the obligation to subscribe to the electronic mailbox

Tax legislation determines the obligation to subscribe to the electronic mailbox for taxable persons subject to Corporate Income Tax with activity in Portugal or for resident taxable persons subject to the normal Value Added Tax regime.

According to Decree-Law no. 44/2022, taxable persons who subscribe to the public service of electronic notifications associated with the MUD or to the regime of electronic notifications and summons are exempted from joining the electronic mailbox.


This diploma enters into force on July 9, 2022. However, the exemption from the obligation to adhere to the electronic mailbox is applicable from January 1, 2023.

For additional details, please contact us: Gabinete.juridico@aip.pt.