The NIF (Número de Identificação Fiscal), also known as the Portuguese tax number or taxpayer number, is the first document anyone needs in order to live in Portugal. Without it you cannot open a bank account, sign a tenancy agreement, enter into an employment contract, apply for a NISS, buy a car or a property, or even take out a telecoms contract.
This guide explains, step by step, how to obtain a NIF as a foreign national, whether you are already in Portugal or still in your home country.
What the NIF is and what it is for
The NIF is a nine-digit number issued by the Autoridade Tributária e Aduaneira (the Tax and Customs Authority, commonly known as the Finanças). It identifies you to the Portuguese State for all tax purposes: IRS (personal income tax) returns, invoices, property taxes, contributions and official notifications.
Having a NIF does not automatically make you a tax resident in Portugal. Residence is determined by the tax address on record and by your actual presence in the country. A foreign national can hold a NIF with an address abroad, for example to buy a house or set up a company, without becoming liable to Portuguese tax on their worldwide income.
Who needs a tax representative
The answer depends on where you live:
| Applicant’s residence | Tax representative |
|---|---|
| Portugal | Not required |
| Another European Union or European Economic Area country | Not compulsory, but one may be appointed |
| Outside the EU/EEA (Brazil, India, Bangladesh, United Kingdom, United States, etc.) | Compulsory |
The tax representative is an individual or company resident in Portugal who receives correspondence from the tax authority and is answerable for the filing obligations of the person represented. In practice, it is the link between you and the Autoridade Tributária for as long as you have no address in Portugal.
Once you move to Portugal and register your new address, the tax representation can be terminated. We cover that step under change of address with the tax office.
Documents required
To apply for a NIF you will normally need:
- Valid identity document: a passport, for non-EU citizens; a citizen card or national identity card from the country of origin, for European citizens.
- Proof of address in the country where you live, in your own name and recent: a utility bill (water, electricity, telecoms), bank statement, tenancy agreement, certificate of residence or an official document showing your address. In some countries the passport includes a permanent address, which may be accepted.
- Power of attorney, if the application is made by a lawyer or representative, with the signature certified.
- Acceptance by the tax representative, where applicable.
Documents in a foreign language other than English, Spanish or French may need to be translated. A cropped or illegible document, or one with an incomplete address, is the most common reason for refusal at the counter.
Where and how to apply
There are three routes:
- In person, at a Serviço de Finanças (local tax office) or a Loja do Cidadão (citizen’s one-stop shop), by prior appointment. It is free of charge, but it requires the applicant or an attorney-in-fact to attend.
- Through a lawyer or representative, by power of attorney. This is the route used by people who are outside Portugal or cannot travel. The lawyer submits the application, follows it up and delivers the certificate as a PDF.
- Through a tax representative, for non-residents from outside the EU, who must be the one to submit the application.
The NIF is usually issued on the same day or within a few working days, depending on the office and its workload. No physical card is issued: the document is a certificate of NIF allocation (comprovativo de atribuição de NIF), on paper or in digital form, which is valid for all purposes.
After getting your NIF: the Portal das Finanças password
Once your NIF has been issued, the next step is to request your access password for the Portal das Finanças (the tax authority’s online portal). This is what you use to check your tax position, issue invoices, file your IRS return and receive notifications. The password is sent by post to your tax address, or to your representative’s address. We explain the process in detail in our article on how to request the Portal das Finanças password.
Common mistakes that delay the application
- Proof of address in someone else’s name (spouse, landlord, employer).
- Passport not signed by the holder on the data page.
- Address on the form different from the one on the proof of address.
- Applying for a NIF with a Portuguese address before you have proof of that address.
- Confusing the NIF with the NISS: they are different numbers, requested from different bodies.
How long it takes and how much it costs
There is no fee for having a NIF issued by the tax office. When it is handled by a lawyer or tax representative, there are fees for the service and for the representation, which are presented to you before going ahead. With the correct documents, most of the applications we handle are resolved within a few working days.
How we can help
At Lage Advocacia we handle NIF applications for clients in Portugal and abroad: we review the documents, prepare the power of attorney, act as tax representative where the law requires it, submit the application and deliver the certificate. See our Portuguese NIF for foreigners service or contact us.
This article is for general information and is not legal advice on your specific case.