Tax Identification Number (NIF)

The tax identification number (NIF) can be requested by a national or foreign citizen, resident or not in Portugal.

The process can be done in person or remotely/online, through a power of attorney.

In the case of non-residents, as a rule, it is necessary to have a tax representative resident in Portugal who will be the bridge between the Tax Authority and the taxpayer. It is very important to be assertive when choosing the representative, in order to avoid problems such as failure in the transmission of communications received on behalf of the taxpayer.

The tax representative can be replaced, and can also renounce the representation, through the formalities required by the Tax Authority. In case of resignation and being a case of need for fiscal representation, the Tax Authority will notify the taxpayer to present a new representative, under penalty of inactivation of the TIN.