Update tax residency

Both foreign and national taxpayers must notify the Tax and Customs Authority (Autoridade Tributária e Aduaneira - AT) within 60 days if the address change affects their residency status (e.g., changing from a resident to a non-resident, or vice versa).

How to submit an address change

If you have a Portuguese Citizen Card

You can update your address:

• Online, on the gov.pt portal
• In person, at any Citizen Card service location

If you do not have a Portuguese Citizen Card

You can update the address with effects in the tax residency status:

• Online: Use the e-balcão​ service:
1. Log in to Portal das Finanças (Iniciar Sessão)
2. Navigate to Contactos > Atendimento e-balcão
3. Select Registar nova questão​
4. Choose:
1. Imposto ou área: Registo Contribuinte
2. Tipo de Questão: Identific
3. Questão: Alteração Morada/Singulares


• In person: at a local Tax Office (Serviço de Finanças) or Citizen´s Shop (Loja do Cidadão). You must schedule an appointment in advance.

Required documents when moving abroad

To update your status to non-resident, you must provide:

• Civil identification document or other legally equivalent document (passport)
• Proof of your address abroad. It can serve as proof of address if it appears on your identification card, passport or any other document issued by an official authority.
• If you appoint a tax representative, you must attach the Declaration of Representation Acceptance.

Request on behalf of another

Another person can request the address change on your behalf if they present a power of attorney (proxy) granting them the right to do so.

The representative can submit the request online (e-balcão) or in person, presenting the following documents:

• The representative’s Tax and Civil identification document.
• The necessary proxy/power of attorney conferring authorization to request the change. If the representative is not a lawyer or solicitor, the proxy must have a signature recognition. If the legal representative is also appointed as a tax representative, this must be stated in the power of attorney.

​How to schedule an in-person appointment

You can book an appointment to change the address:

• Online
1. Access the Portal das Finanças
2. Navigate to Contactos > Atendimento por Marcação
3. Select Para pedido de NIF ou​ alteração de morada para pessoas sem cartão de cidadão​
4. Choose:
   
1. Assunto: Identificação
2. Subassunto: Alteração de morada-cidadão da UE e Espaço Económico Europeu or Alteração de morada-cidadão País Terceiro
3. Observações: Provide your identification document number
5. Select the office location, then pick a date and time from the available slots. Confirm your appointment.

You will receive a confirmation showing the date, ​time, and place of your appointment.

• By phone: Call (+351) 217 206 707 (CAT – Centro de Atendimento Telefónico), on working days from 9 a.m. to 7 p.m.

For more information on tax representation, please consult the Appoint a tax representative​ page.

Associated l​inks​​