How to get a NIF (Portuguese tax number) as a foreigner

Almost every first step in Portugal asks for the same thing: your NIF (número de identificação fiscal, your tax number, also called número de contribuinte). Banks, landlords, employers, notaries, utility companies and even mobile phone shops will ask for it. The good news is that the NIF is free, you can get it before you move, and the rules for non-residents became simpler in 2022. This guide explains who can get one, how to apply in person or online, which documents you need, when a fiscal representative is (and is not) required, and what to do once you actually move.

What a NIF is and why you need it

The NIF is a nine-digit number issued by the AT (Autoridade Tributária e Aduaneira, the Portuguese tax authority, usually just called Finanças). Each person can only ever have one, and it stays the same for life, whether you are registered as resident or non-resident.

According to the tax authority, registration is mandatory for anyone, Portuguese or foreign, resident or not, who has tax obligations in Portugal or wants to exercise rights before the AT. In practice you will need it to:

• open a Portuguese bank account
• sign a rental contract or set up electricity, water, gas and internet
• buy (or sell) property or a car
• sign an employment contract or start working as a freelancer
• apply for some visas and residence permits, and register with other public services
• receive invoices with your number on them (faturas com NIF), which later count towards your IRS deductions if you are resident

Who can get a NIF

Anyone can, regardless of nationality. What matters is whether you are registering as a non-resident (address abroad) or as a resident (address in Portugal).

Most people who are still abroad apply as non-residents first. That is normal and perfectly fine: your NIF simply carries your foreign address until you update it.

How to apply: three routes

1. In person at a tax office or Loja do Cidadão

You can apply at any Serviço de Finanças (local tax office) or Loja do Cidadão (citizen shop). An appointment is required.

1. Book through the Portal das Finanças under Contactos > Atendimento por marcação, choosing the option for NIF requests by people without a Portuguese citizen card, or call the AT call centre on +351 217 206 707 (working days, 9:00–19:00).
2. Bring your valid passport (or EU ID card) and a document showing your address abroad if it is not on the ID.
3. Bring originals or certified copies. Simple photocopies are only accepted alongside the originals, and documents in a foreign language need a certified translation (by a notary, a recognised chamber of commerce, a lawyer or a solicitor).

If all is in order, the NIF is normally issued during the appointment and you leave with a document showing your number.

2. Through someone else, in person

If you cannot travel, someone you authorise can apply for you at the counter. They need your passport (or a certified copy), proof of your foreign address and a power of attorney (procuração) giving them powers for this purpose. Powers of attorney given to a lawyer (advogado) or solicitor (solicitador) acting in that capacity do not need a certified signature; for anyone else, the signature must be officially recognised.

3. Online via e-balcão, through a legal representative

Since July 2025 the AT accepts NIF requests online through e-balcão, the Portal das Finanças messaging service. Because you cannot log in without a NIF, the request must be submitted by your legal representative (someone holding your power of attorney, typically a lawyer or solicitor), not by you. They choose Registo Contribuinte > Identific > Atrib/Alter NIF-Singulares and attach:

• a copy of your passport or ID
• proof of your address abroad (if not on the ID)
• their own ID and the power of attorney

This is the route most "NIF online" services use. The AT itself does not charge for it; you pay only for the representative's work. Response times for e-balcão requests vary, so allow some margin if you have a deadline such as a property deed.

The fiscal representative: what the rule is now

This is the part that confuses most people, because the rule has changed and plenty of older websites still say a representative is always needed.

Getting the NIF: no fiscal representative (representante fiscal) is required, whatever country you live in. The AT confirmed this in 2022 (Ofício Circulado 90057/2022), after Decreto-Lei 44/2022 amended article 19 of the Lei Geral Tributária (the general tax law).

After you have the NIF: if you live outside the EU/EEA and you create a tax relationship with Portugal, you have 15 days to do one of the following:

• appoint a fiscal representative with an address in Portugal, or
• sign up for one of the electronic notification channels: the Portal das Finanças electronic notifications system, or the caixa postal eletrónica run by the postal service (known as Via CTT).

The AT gives these examples of a tax relationship: owning a property or a vehicle registered in Portugal, signing an employment contract for work in Portugal, or working as self-employed in Portugal.

Some points worth knowing:

• A fiscal representative receives your tax mail (you are treated as living at their address), handles your filing obligations and can act for you before the AT. They are not liable for your taxes, except for VAT in the self-employed case.
• The representative must accept the appointment, either at a tax office or on the portal with a confirmation code.
• Not complying when it is mandatory can lead to a fine of €75 to €7,500, and you lose the ability to file claims and appeals.
• The notification channels need you to log in to the Portal das Finanças, so request your password early (see below).

If you later move from Portugal to a non-EU country, the same 15-day rule applies from the date you report your new address.

Getting access to the Portal das Finanças

Your NIF alone does not get you into the portal. You also need a password (senha de acesso):

1. On the Portal das Finanças, choose Registar-se and fill in your NIF, tax address and a security question.
2. The password is generated automatically and sent only by post to the address the AT has on file. It cannot be emailed or sent to another address.
3. The AT says the average delivery time is around five working days in Portugal. Letters to addresses abroad usually take longer. If you have a fiscal representative, your registered tax address is theirs, so the letter goes to them.

Once you have a Portuguese citizen card or Chave Móvel Digital (the government's mobile digital key), you can log in with those instead, but most newcomers start with NIF and password.

Moving to Portugal: update your address

Your NIF keeps showing your foreign address until you change it. When you move and become resident, you must update your address with the AT (alteração de morada). This matters because:

• your tax residency status on file affects how the AT treats your income
• tax letters, including password letters, go to your registered address
• you can only be dropped from non-resident obligations (such as the representative rule) once your address is in Portugal

You can make the change in person by appointment, or on e-balcão (Registo Contribuinte > Identific > Alteração Morada/Singulares). EU/EEA/Swiss citizens need their EU registration certificate; non-EU citizens need a residence permit or AIMA appointment/application document showing the address (or a deed, rental contract, employment contract or public document if the permit shows none).

Becoming tax resident is a separate legal test (broadly, more than 183 days in Portugal in a 12-month period, or a home you clearly intend to keep as your habitual residence). See our guide to Portuguese tax residency for the details, and the IRS tax return guide for what happens at filing time.

NIF vs NISS vs número de utente

Newcomers often mix up three different numbers:

You usually need the NIF first. The NISS can be requested online through the Segurança Social portal form for foreign citizens, by your employer, or in person; it is also free. The número de utente is requested at the health centre for the area where you live, and the documents asked for depend on your residence status.

Common pitfalls

• Old advice. Many guides still say non-EU citizens must always have a fiscal representative. That stopped being true in 2022, but the 15-day rule after a tax relationship does apply.
• Forgetting the 15 days. Buying a property or signing a job contract starts the clock. Sign up for electronic notifications or appoint a representative straight away.
• Leaving the old address on file. Many expats keep a non-resident NIF for years after moving, which causes problems with tax residency and IRS filing.
• Password lost in the post. Check your address is correct before requesting it, and request it early.
• Uncertified copies or translations. Bring originals, or have copies and translations certified.

How an accountant can help

You do not need an accountant to get a NIF; the process is free and straightforward. Where a certified accountant (contabilista certificado) earns their keep is the step after: deciding when you become tax resident, updating your address and status correctly, setting up activity as a freelancer, acting as or arranging a fiscal or VAT representative, and preparing your first IRS return. If you are buying property, starting work or moving with foreign income, it is worth talking to one early. You can compare accountants who handle personal income tax for expats or general bookkeeping and compliance on Accountants Hub.