NIF, the Portuguese tax number

The NIF (Número de Identificação Fiscal) is the number by which the Tax and Customs Authority (Autoridade Tributária e Aduaneira, AT) identifies you. It has nine digits: the first eight are sequential and the last is a check digit. According to the AT, it is a precondition for many everyday matters, such as getting a job, signing contracts, opening a bank account or dealing with social security. The number stays the same for life, whether you are registered as a resident or a non-resident.

Who can request it, and when

Anyone, Portuguese or foreign, resident or non-resident, can request a NIF at any time. Holders of a Citizen Card (Cartão de Cidadão) already have one, because it is assigned automatically. So you do not need a residence permit, or to be in Portugal already. This guide covers the case of a foreign citizen.

Two concepts that are easy to mix up:

• Legal representative (representante legal): the person who requests the NIF on your behalf, under a power of attorney.
• Tax representative (representante fiscal): the person in Portugal who receives the tax office’s correspondence for you and handles ancillary obligations. This is a different role, explained further down.

Requesting a NIF in person

Service at tax offices (Serviços de Finanças) and Citizen Shops (Lojas do Cidadão) for this request is by prior appointment.

1. Book the appointment. On the Portal das Finanças go to Contactos › Atendimento por Marcação and choose the option for a NIF request or change of address for people without a Citizen Card. Under Assunto choose Identificação, under Subassunto choose Pedido de NIF, and put your ID document number in the remarks. Alternatively, call the Telephone Assistance Centre (CAT) on +351 217 206 707, on working days from 9:00 to 19:00.
2. Turn up at the booked time with your valid passport and a document showing your address abroad, unless the address is already in the passport.
3. If you are a third-country national requesting in your own name, your passport must carry the visa for entering Portuguese territory. The AT waives this if the passport carries an entry visa for any EU country, or if you are a national of a country exempt from a Schengen visa.
4. Bring originals or certified copies. Plain copies are accepted only alongside the originals. Documents in a foreign language must come with a certified translation.

If you cannot attend, an attorney (mandatário) can handle it alone, provided they bring a power of attorney with powers for this purpose, your passport (original or certified copy) and the address document. Powers of attorney issued to a lawyer or solicitador, identified as such, do not need a notarised signature.

To find an office near you, see Where to get help in person.

Requesting a NIF online, through the e-Balcão

If you are abroad you can use the e-Balcão, but the request must be submitted by your legal representative:

1. The representative registers a new query on the e-Balcão: Registo Contribuinte › Identific › Atrib/Alter NIF-Singulares.
2. They attach a copy of the passport of the person being registered, a copy of the document showing the address abroad (if it is not in the passport), and a copy of their own ID and of the power of attorney.
3. The power of attorney must grant powers to request the NIF. If the same person is also appointed tax representative, this must be stated in it.

If the conditions are met, the NIF is issued as a resident abroad. The AT notes that documents remain subject to later checks. The AT page on this request gives neither a response time nor a cost. There is a legal representative message template for this request; adapt it to your case and attach the documents listed above.

Tax representative: when you need one

You do not need one to obtain the NIF. The AT states expressly that when a NIF is issued to a citizen as a non-resident, appointing a tax representative is not mandatory.

It becomes mandatory if you create a tax-legal relationship with Portugal, for example by owning property or a vehicle registered here, signing an employment contract for work in Portugal, or working on your own account. In that case you have 15 days to do one of two things:

• appoint a tax representative in Portugal; or
• sign up to an electronic notification channel: the electronic notifications and citations system on the Portal das Finanças, or the electronic mailbox (ViaCTT).

Other points from the AT:

• For residents of the EU, Norway, Iceland or Liechtenstein (and Andorrans living in Andorra), appointing a representative or signing up to these channels is optional.
• Anyone living in a third country who works on their own account in Portugal must appoint a VAT tax representative, even if they sign up to electronic notifications. The appointment is made before the activity starts.
• Any individual or company with a domicile in Portugal can be a tax representative. A foreigner can be one if they hold a valid residence title on the date they accept and are registered as a resident in the AT’s records.
• The representative receives the AT’s correspondence, handles ancillary obligations (such as filing income returns) and exercises the represented person’s rights before the AT. They are generally not liable for paying the taxes, except for the VAT of a self-employed person.
• Failing to appoint one when required is punishable by a fine of 75 to 7,500 euros.

The appointment is made on the Portal das Finanças (Cidadãos › Serviços › Dados Cadastrais › Representante › Entregar Nomeação), on the e-Balcão or in person, and the representative has to accept.

After the NIF: the Portal das Finanças password

1. On the Portal das Finanças, choose Registar-se (register) and fill in the form with your details.
2. Choose a secret question and answer, which you will use to recover the password.
3. Check first that your tax address is up to date, because the password is sent by post, in a sealed envelope, to that address, on average within 5 working days. The AT explains that if you live outside the EU and the EEA, the password goes to the tax address of your tax representative in Portugal; people living in the EU or EEA receive it at their own tax address, or at the representative’s if they have named one.
4. At first login, use your NIF and the password you received and set a new password straight away, which is compulsory.

The AT also lists the option of registering through Autenticação.gov, with the Citizen Card or the Chave Móvel Digital (Digital Mobile Key). Foreigners with a passport, residence title or residence card can request the latter.

When you become a tax resident

Someone registered as a non-resident is considered a tax resident in Portugal if, in any 12-month period beginning or ending in the year concerned, they stay more than 183 days, consecutive or not, or if they have a home in conditions suggesting an intention to keep it and live in it as their habitual residence.

Once either criterion is met, you must report your residence in Portugal within 60 days and update your record. You can do it on the e-Balcão (Registo Contribuinte › Identific › Alteração Morada/Singulares) or in person, by appointment.

• Third-country national: passport and a residence title valid on the date of the request, or proof of appointment or a receipt for a pending grant or renewal application, as long as it shows the address you want. If it does not, add a purchase deed, tenancy agreement, employment contract or a document from a public body.
• EU or EEA citizen: passport or ID document and the registration certificate issued by the local council (câmara municipal). As proof of address in Portugal, the AT may also accept, for example, a purchase deed, tenancy agreement, employment contract or a document from a public body.
• If the address you give differs from the one on AIMA documents, you must show that you asked AIMA to change it. See AIMA and the residence permit.

For the family

The request is made per person: each family member being registered presents their own passport and proof of address. The SNS asks for the NIF when you register at a health centre, as explained in the guide on the user number. For an overview of the first weeks see First steps and the Path assistant.

Things to watch

• Your tax address counts when working out where you are considered resident for tax purposes. See the taxes and IRS guide.
• Do not share your Portal das Finanças password. Anyone handling the request on your behalf needs a power of attorney with the relevant powers, in addition to the documents described above.