Your tax address (morada fiscal) is the address the tax office has on record for you. It is where notifications, letters containing passwords and payment notices are sent. It is also one of the factors that determine whether you are treated as a tax resident in Portugal. Keeping it up to date is not a formality: it is a legal obligation with practical consequences.
When you must change your address
- When you move house within Portugal.
- When you arrive in Portugal and start living here, having obtained your NIF with an address abroad.
- When you leave Portugal and take up residence in another country.
- When the registered address contains errors (door number, postcode, floor).
The Lei Geral Tributária (the General Tax Law) requires you to notify a change of tax domicile within 60 days. Failure to do so can result in a fine and, above all, means that important notifications are deemed to have been delivered to an address where you no longer live.
Proof of address accepted by the tax office
The tax office requires a document in your own name showing the new address. In our experience, the following are accepted:
| Document | Notes |
|---|---|
| Tenancy agreement | In the applicant’s name, with the full address |
| Utility bill (water, electricity, gas, telecoms) | Recent, in your own name |
| Certificate of tax domicile or certificate of residence | Issued by a public body |
| Employment contract showing the employee’s address | Accepted at many offices |
| Certificate of residence from the Junta de Freguesia (parish council) | Acceptance varies; check first |
| Declaration by the landlord or a family member | As a rule not sufficient on its own |
Documents that are cropped, undated, illegible or in a third party’s name are the most common reason for refusal. If the home is in the name of your spouse or a family member, an additional document linking you to that address is normally requested.
How to make the change
There are three ways:
- On the Portal das Finanças (the tax authority’s online portal), with your password, under “Dados cadastrais” (registration details). For addresses in Portugal, the system may require confirmation by a letter with a code sent to the new address. Holders of a Portuguese citizen card change the address on the card and the Autoridade Tributária (the Tax Authority) is updated automatically.
- In person, at a Serviço de Finanças (local tax office), with an identity document and proof of address.
- Through a lawyer or representative, with a power of attorney specific to this act, for those who cannot travel or do not yet have an access password.
From a foreign address to a Portuguese address
This is the most common case among our clients: the person obtained their NIF while still in their home country, with a tax representative, and has since moved to Portugal.
When you register a Portuguese address:
- as a rule, you become a tax resident in Portugal, with the obligation to declare your worldwide income;
- the tax representation ends, because it is no longer needed;
- letters from the tax office, including the access password, start arriving directly to you.
It is advisable to make this change as soon as you have proof of address in your own name. Many password requests that “never arrive” are explained by a tax address that is still abroad.
From a Portuguese address to a foreign address
If you leave Portugal, you must notify your new address abroad. If the new country is outside the European Union, you will need to appoint a tax representative in Portugal, unless you sign up for electronic notifications on the terms allowed by the tax authority (AT). Failing to notify your departure may leave you being treated as a Portuguese tax resident when you are not one.
How we can help
We check the proof of address before submitting it, prepare the specific power of attorney for the tax office, handle the change and the termination of the tax representative, and send you evidence of the newly registered address. See our change of address with the tax office service or contact us.
This article is for general information and is not legal advice on your specific case.