How to obtain a NIF in Portugal
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. Even individuals who do not live in Portugal may need a NIF for investment, property acquisition, or future relocation plans.
🏦 Banking Operations
Opening a bank account
📋 Legal Contracts
Signing employment, rental, or service contracts
🏠 Property & Vehicles
Buying or selling property or vehicles
💼 Business Activity
Starting a business or freelance activity
💰 Taxable Income
Receiving taxable income in Portugal
📊 Tax Obligations
Paying taxes or fulfilling tax obligations
👥 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:
- To live and work in Portugal Required for employment or residency.
- To open a bank account Banks require a valid NIF for account opening.
- To access basic services Utilities like electricity, internet, and phone contracts require a NIF.
- To buy or rent property Needed for any rental or purchase agreements.
- To invest in Portugal Whether in real estate or business.
- To meet tax obligations Any taxable income in Portugal requires a NIF.
📝 How to request a NIF in Portugal?
There are three main ways to obtain a NIF:
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).
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.
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 EU/EEA Citizens:
- General Rule: Tax representative is generally NOT required as long as they have a valid address within the EU/EEA
🌍 For Non-EU/EEA Citizens:
- General Rule: Tax representative is usually required
🎯 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
⚠️ 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:
📅 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
📋 Tax representative requirements
Even in situations where the law does not require a tax representative, it may still be requested by the local tax office
🌍 Geographic distance
For non-residents, traveling to Portugal may be impractical or expensive
📄 Complex documentation
Document requirements may vary according to nationality and specific situation
💻 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.