P01E - Fiscal Number (NIF)

Introduction 

The Portuguese fiscal number (Número de Identificação Fiscal – NIF) is a fundamental requirement for conducting almost any official or financial activity in Portugal. It is necessary for opening a bank account, purchasing a vehicle, setting up utilities, paying taxes, renting or buying property, and even for requesting invoices in shops and restaurants.

All foreign nationals who own property, operate a business, are employed, or intend to reside in Portugal are required to obtain a NIF. This number is also essential for signing long-term rental agreements, entering into employment contracts, and accessing tax benefits or rebates. Additionally, individuals are advised to carry their NIF when driving in Portugal, as it may be requested by authorities.

NIF for non-Residents with address in the EU:

If you do not have a fixed residency in Portugal, in order to request your tax registration number for the first time, you must apply to your local Tax Office (Repartição de Finanças) and provide them with the address of where you reside in the EU. You must show some kind of document that states that address along with your ID/Passport.

A NIF can also be requested online by a legal representative (lawyer or solicitor). 

NIF for non-Residents with address outside the EU:

If you do not have a fixed residency in Portugal, in order to request your tax registration number for the first time, you must apply to your local Tax Office (Repartição de Finanças) and provide them with the address of where you reside outside the EU. You must bring some kind of document that states that address along with your ID/Passport.

A NIF can also be requested online by a legal representative (lawyer or solicitor).

A fiscal representative can be anyone who is either Portuguese or a Resident in Portugal with their own NIF-number. Lawyers and accountants usually offer this kind of service.

The request of a NIF by a non-resident without an EU address does not require the designation of a fiscal representative. However, within 15 days they must:

• Appoint a fiscal representative in Portugal; 

or

• Adhere to one of the following (electronic) notification channels: Electronic notifications on Portal das Finanças or caixa postal eletrónica (“ViaCTT”).

For further information about the electronic notifications on the Portal das Finanças, please see our Factsheet FS36 about Fiscal Representation.

How to apply for a NIF:

The issuance of the tax registration number (NIF) can be carried out through the following channels: 

• via the e-balcão service on the Tax and Customs Authority’s website (Portal das Finanças) by a legal representative

• in person at a tax office, subject to prior appointment.

If you choose to attend an appointment in person at a tax office, you must schedule it through the Portal das Finanças > Contactos > Atendimento por Marcação or by calling the AT Contact Centre 217 206 707 on business days between 9h00 and 19h00.

After you have become a Resident in Portugal, you need to inform the Finanças of your change of status and your Portuguese address. This may be carried out in the same way as in the previous case, although this will not require the legal representative

Finanças website 

Once you have your fiscal number you can ask for a personal login to the Finanças website. For this you must access www.portaldasfinancas.gov.pt , choose “Registar-se” in the top right-hand corner and fill in all the details (it helps to turn the translator of your browser on). When you have done your registration online the password (Senha) will be sent to you by post. Once you have the password you can do several things online such as pay your car tax, submit your IRS declaration, change your address etc. 

First-time Application 

You will always need proof of identity. For non-Resident individuals this can be either an identity card from a European Union country, or a Passport. You will also need proof of address.

Any further post concerning taxation such as bills will go to the address provided.