If you are a foreign national and intend to live, invest, or carry out any financial activity in Portugal, you will need a Portuguese Tax Identification Number (NIF). This number is essential for opening a bank account, signing a rental contract, purchasing property, or applying for a residence permit. However, the process can involve some challenges, especially for non-residents. In this article, we explain how to obtain a NIF, what is required, the possible obstacles, and the importance of a tax representative.
What is the NIF and what is it used for?
The NIF (Número de Identificação Fiscal) is a unique number issued by the Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira – AT) to identify individuals or legal entities for tax purposes. It is required for various activities in Portugal, such as:
• Opening a bank account
• Signing employment, rental, or service contracts
• Buying or selling property or vehicles
• Starting a business or freelance activity
• Receiving taxable income in Portugal
• Paying taxes or fulfilling tax obligations
Even individuals who do not live in Portugal may need a NIF for investment, property acquisition, or future relocation plans.
Who needs a NIF and when?
The NIF can be requested by any foreign national, resident or non-resident, and is required in the following situations:
1.To live and work in Portugal – Required for employment or residency.
2.To open a bank account – Banks require a valid NIF for account opening.
3.To access basic services – Utilities like electricity, internet, and phone contracts require a NIF.
4.To buy or rent property – Needed for any rental or purchase agreements.
5.To invest in Portugal – Whether in real estate or business.
6.To meet tax obligations – Any taxable income in Portugal requires a NIF.
It is important to note that foreign nationals can request a NIF even while still in their home country.
How to request a NIF in Portugal?
There are three main ways to obtain a NIF:
1. In person at a Tax Office (Serviço de Finanças)
•The applicant must bring a valid ID document (passport or, for EU citizens, national ID card) and proof of address (in their home country for non-residents).
•Most tax offices currently require an appointment, and available slots may be limited. If you don’t have an appointment, you may still try to visit early in the morning and request a service ticket, but there is no guarantee you will be attended to that same day.
2. Through a legal representative or lawyer
•If you are not in Portugal, you can appoint someone (via power of attorney) to act on your behalf and request the NIF remotely.
3. Online (with restrictions)
•Some requests may be submitted through the Tax Authority’s portal (Portal das Finanças), but only by a legal representative who already has a valid Portuguese NIF.
Can you get a NIF without a tax representative?
Yes. According to Portuguese law, a non-resident can obtain a NIF without appointing a tax representative, provided that they do not have any tax obligations in Portugal.
That said, requirements may vary depending on the specific case and the interpretation of the Tax Authority, which may request additional documentation or even a tax representative in certain cases.
For citizens of the European Union (EU) or European Economic Area (EEA), a tax representative is generally not required as long as they have a valid address within that space. For citizens from outside the EU/EEA, a tax representative is usually required.
Challenges in obtaining a NIF
Even though the legal process is straightforward, there are a few practical difficulties that foreigners may face when trying to obtain a NIF:
1. Limited appointment availability
Most tax offices operate via prior appointment. The number of available slots can be low, and it may take time to secure a date. Those without an appointment may try to get a service ticket in person, but that requires arriving early and waiting, with no guarantee of being attended to.
2. Requirement of a tax representative in some cases
Even in situations where the law does not require a tax representative, it may still be requested by the local tax office. This can depend on how the authority interprets the applicable rules and the individual’s situation.
What is a tax representative and when is one required?
A tax representative for NIF is a person or entity residing in Portugal who is authorised to receive tax-related correspondence on behalf of a non-resident and ensure they comply with their tax obligations.
When is a tax representative required?
• When the individual does not reside in Portugal and has no address in the EU/EEA;
•When the person has tax obligations in Portugal (e.g., rental income, business activity);
•When they own property or vehicles in Portugal;
•When they start a professional or business activity in the country.
How to access the Tax Portal after obtaining your NIF?
Once you receive your NIF, it is recommended to request access credentials for the Portuguese Tax Portal (Portal das Finanças). This platform allows you to check your tax status, submit declarations, and track your obligations. The password can be requested online, and the code is sent by post to the address linked to your NIF or to your tax representative address.
About Zottis Rezende Advogados
Zottis Rezende Advogados is a law firm with experience assisting foreign citizens in obtaining their Portuguese NIF and complying with legal and tax requirements. We also provide tax representation services for non-residents, helping ensure compliance with current regulations.
If you have any questions regarding how to obtain your NIF or need support in Portugal, feel free to contact our team.