Oribi WorkpassID can ask foreign chain liability subcontractors for ACT posting evidence and for an optional IRC registration confirmation.
Applies to projects that use the Portuguese compliance rules in WorkpassID.
For the legal background, see the FAQ: Posting workers to Portugal: the ACT prior notification, What triggers a permanent establishment on a Portuguese site? and What is the NIPC?
ACT posting evidence
The request is "PT comunicacao previa destacamento (ACT)". It applies to non-self-employed companies with the chain liability subcontractor role whose country is in the foreign EEA group of the product. In WorkpassID, this group includes Switzerland. The request follows the company classification. It does not depend on a separate posting declaration in WorkpassID.
WorkpassID does not request it from Portuguese or non-EEA companies, self-employed registrations, Suppliers or the project's own organisation. This describes the scope of the request in WorkpassID. It is not a decision on whether an ACT obligation exists.
Upload the posting evidence in the company document request. There is no separate field for an ACT reference number. Uploading evidence in WorkpassID does not notify the ACT. If the request does not fit the assignment, contact the assessor before you submit unrelated paperwork.
IRC registration confirmation
Foreign non-self-employed chain liability subcontractors receive an optional request: "PT IRC registration confirmation". WorkpassID does not request it from Portuguese companies, self-employed registrations, Suppliers or the project's own organisation.
The Portuguese rules have no permanent establishment questionnaire. WorkpassID does not decide whether a permanent establishment exists and does not calculate a time threshold. Entering a NIPC does not make the IRC upload mandatory. An optional request does not mean that tax registration is legally optional. An empty request does not show that there are no Portuguese tax obligations. Discuss the tax position with the tax adviser of the company and give the assessor the relevant confirmation.
WorkpassID still chooses the Portuguese or home-country clearance certificates by company country. The permanent establishment position does not change this.