Registration as a taxpayer is mandatory for all persons - nationals or foreigners, residents or non-residents - who are subject to tax compliance or need to exercise their rights before the Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira - AT).
Obtaining a tax identification number (NIF) is part of this registration and is required for many everyday activities, including employment, contracts, opening bank accounts, and social security matters.
The NIF assigned to individuals is a nine-digit number. The first eight digits are sequential and the last one is a check digit (currently the initial digit is “3”). The NIF always remains the same, whether the person is registered as a resident or non-resident.
How to request NIF
If you are a foreign citizen, you may request a NIF:
- Online: Use the
e-balcão service. The application must be submitted by a legal representative:
- Log in to
Portal das Finanças (Iniciar Sessão), using the credentials (NIF and password or Digital Mobile Key – CMD)
- Navigate to
Todos os Serviços > Contactos > Atendimento e-balcão
- Select
Registar nova questão
- Choose:
-
Imposto ou área: Registo Contribuinte
-
Tipo de Questão: Identific
-
Questão: Atrib/Alte NIF – Singulares
- Fill the form and attach the required documents.
- 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
You must present:
- Civil identification document (such as passport), including a valid entry visa if arriving from a third country;
- Document showing your address abroad, unless the address is already included in the identification document
If the request is made by a legal representative is also necessary to present his civil identification document and power of attorney: The power of attorney must grant the necessary powers for this purpose. The signature on the power of attorney must be certified, unless it is issued to a lawyer or solicitor identified in that capacity.
Documents requests
Format: Documents submitted or presented at any tax office must be originals or certified copies. Simple copies are accepted only when shown together with the originals.
Foreign language documents: Documents issued in a foreign language must be translated and presented as certified copies. Certification may be done by:
- A notary
- Chambers of commerce and industry (recognized under Decreto-Lei n.º 244/92)
- Lawyers or solicitors
NIF attribution and status Change
If all required conditions are met, your NIF will be issued with the status of non-resident.
When you later meet the conditions to be considered a tax resident in Portugal, you must request a change of address and tax status with the AT.
How to schedule an in-person appointment
You can book an appointment to change the address:
Associated links
