Tax Identification Number (NIF) in Portugal. Understand how it works.

Who can request the NIF?

The Tax Identification Number (NIF) can be requested by Portuguese and by foreigners, whether or not they reside in Portugal.

Is it necessary to have the NIF?

The document is indispensable in various day-to-day demands, such as signing contracts, contracting basic services, setting up a company, opening a bank account, among others.

What is the TIN for?

The NIF is used to identify the citizen to the Portuguese Tax and Customs Authority (AT).

I don’t live in Portugal. How should I proceed?

For those who do not live in Portugal and wish to apply for the NIF, there will be the need for a Fiscal Representative with permanent residence in Portuguese territory.

Holders of temporary residency, even if they are in Portugal, cannot be fiscal representatives, ok? Permanent residents only.

From the moment the document is requested, the person is registered in the Portuguese Tax Administration’s database.

Can I request the TIN remotely?

It is always possible to request the TIN remotely, through your representative, who can handle the whole process for you.

If you are passing through Portugal, you can also appear in person at the Finanças, with your representative, to request the NIF, should you wish to do so.

Even residents, if they are unable to appear before the IRS, can appoint – in this case – a proxy, to just request the NIF on their behalf, without taking on the role of tax representative.

How much does it cost to request the NIF?

The application is exempt from fees to be paid to the Tax Authority.

Should I be careful when appointing a representative?

Be very careful in choosing your representative since he/she will be the person that you appoint as the official contact for the Tax and Customs Authority.

It is recommended that you hire an advisor that performs this type of service and is able to commit to receiving your notifications and providing information on time.

The Fiscal Representative must have the necessary structure to assume the responsibility of this responsibility in a serious and prudent way, so that you don’t have problems with not being communicated, for example, of the need to pay some tax and, therefore, having to pay penalties.

After all, the decision regarding the choice of your representative, and the communication of that decision to the Government, was yours.

What documents do I need to issue the NIF?

NIF as a resident in Portugal:

• Identity card, citizen card, or valid passport (in the case of people with European citizenship);
• Valid passport (foreigners from outside the European Union);
• Birth certificate (Portuguese citizen without ID and under 10 years old);
• Contract of residence in Portugal or proof of address issued by the Junta de Freguesia (parish council), or a contract of employment carried out in Portugal;
• Power of Attorney (in case the applicant is unable to appear in person).

TIN as a non-resident:

• Identity card, citizen card, or valid passport (in the case of people with European citizenship);
• Valid passport (foreigners from outside the European Union);
• Birth certificate (Portuguese citizen without ID and under 10 years old);
• Proof of residence abroad
• Power of Attorney/Declaration of acceptance of the position Fiscal Representative

Conclusion

The NIF is one of the first steps for anyone thinking about Portugal, whether to reside there or not.

If you would like to request your TIN, contact us and we can handle the entire process for you.