You do not need to be a Portuguese resident to obtain a NIF. Foreign nationals can apply while registered with the Portuguese Tax Authority as non-residents. The application itself is free and can be made in person in Portugal or, if you are abroad, through a legal representative using the Tax Authority's e-Balcão service.
The part that often causes confusion is representation. A legal representative who files your application online is not automatically the same thing as a fiscal representative. According to the Portuguese Tax Authority's dedicated guidance for non-residents, appointing a fiscal representative is not compulsory simply because you are obtaining a NIF.
What is a Portuguese NIF?
The Número de Identificação Fiscal, normally called NIF or número de contribuinte, is Portugal's taxpayer identification number.
It is used in many financial and administrative transactions, including contracts, purchases and opening bank accounts. Anyone, Portuguese or foreign, resident or non-resident, can have one.
Getting a NIF as a non-resident does not by itself make you a Portuguese tax resident. If the requirements are met, the Tax Authority records you as resident abroad when assigning the number.
What documents do non-residents need?
For a standard non-resident application, expect to provide:
- a valid civil identification document, normally a passport
- proof of your foreign address if that address does not appear on your identification document
If another person applies on your behalf, the Tax Authority also requires documentation for the representative and a power of attorney giving that person authority to request the NIF. For applications made through a representative, the AT specifies an original or authenticated copy of the applicant's identification document in the relevant procedures.
Documents in a foreign language may have to be accompanied by a duly certified translation.
For third-country nationals applying personally in Portugal, the AT also specifies rules concerning evidence of legal entry: the passport should normally show an entry visa, unless there is a visa from another EU country or the applicant is from a country exempt from a Schengen entry visa.
How to get a NIF in Portugal in person
If you are physically in Portugal, you can request the NIF at a Serviço de Finanças or participating Citizen Shop, with prior appointment according to the Tax Authority's guidance.
Appointments with a tax office can be arranged through the Portal das Finanças or through the Tax Authority's telephone service. The current AT documentation lists (+351) 217 206 707, on working days from 9:00 to 19:00.
Bring your valid identification and proof of your address abroad where required.
The official gov.pt service states that an in-person NIF can be assigned at the time of the request when the necessary conditions are met.
How to get a Portuguese NIF online
A non-resident cannot simply open the public e-Balcão and submit the initial application without Portuguese credentials.
Instead, the Portuguese Tax Authority says the application can be submitted through e-Balcão by a legal representative. The representative submits the request under:
Registo Contribuinte → Identific → Atrib/Alter NIF-Singulares.
The submission should include the applicant's identification, proof of foreign address when necessary, the representative's identification and a suitable power of attorney.
Unlike the in-person route, there is no published fixed turnaround time for an e-Balcão request handled by a representative; the AT's guidance does not commit to a set number of days. In practice this depends on how quickly your representative files the submission and how the local Serviço de Finanças processes it, so if timing matters, ask your representative directly what to expect before you commit to this route.
Legal representative and fiscal representative are not the same thing
This distinction matters.
A legal representative or authorised agent acts on your behalf to submit the NIF application.
A fiscal representative has an ongoing role in your relationship with the Portuguese Tax Authority, including receiving tax correspondence and helping fulfil certain tax obligations.
The same person can potentially perform both roles if the necessary conditions are met, but one role does not automatically create the other. The AT even states that if the person requesting the NIF will also become the fiscal representative, this should be specified in the power of attorney.
Do non-residents need a fiscal representative?
Not simply to receive the NIF, according to the Portuguese Tax Authority's dedicated non-resident guidance. The AT expressly states that appointing a fiscal representative is not compulsory at the moment a foreign citizen is registered and assigned a NIF as a non-resident.
The rules can change once you establish a tax-related legal relationship with Portugal.
The AT gives examples such as owning Portuguese property or a Portuguese-registered vehicle, having an employment contract for work in Portugal, or carrying on self-employed activity in Portugal.
For people resident in another EU country, Norway, Iceland or Liechtenstein, appointing a fiscal representative or using the specified electronic notification channels is optional.
For residents of other countries who establish such a tax relationship, the AT generally requires them within 15 days to either appoint a fiscal representative in Portugal or use an accepted electronic notification channel.
There is an important exception: a non-resident in a third country carrying on self-employed activity in Portugal subject to VAT must appoint an appropriate Portuguese VAT fiscal representative before starting the activity; electronic notifications do not replace this requirement.
Why you may see contradictory information online
There is currently some inconsistency even between Portuguese government pages.
The gov.pt guide updated on 6 August 2026 states that a non-resident needs a fiscal representative when requesting a NIF. However, the Tax Authority's specialised non-resident manual and current AT FAQ state that fiscal representation is not mandatory merely because a NIF is being issued, and distinguish this from the legal representative used for an online request.
For unusual circumstances, it is sensible to confirm directly with the Portuguese Tax Authority before filing.
How much does a Portuguese NIF cost?
The Portuguese government does not charge a fee for issuing a NIF.
This does not mean that a lawyer, solicitor or private company representing you has to provide its services free of charge. Any such fee is for the private service, not for the NIF itself.
What happens after your NIF is issued?
If you applied as a non-resident, the NIF is registered with your foreign address and non-resident status.
Keep your tax registration accurate. If you later meet the conditions to become tax resident in Portugal, you need to update your address and residency status with the Tax Authority rather than apply for a new NIF. Each person has only one NIF.
The AT states that a change of residence status must generally be communicated within 60 days.
Once you have a NIF, it becomes the reference number for most of the next steps in moving to Portugal: opening a bank account, signing a lease, or registering for social security (NISS).
Before you apply
You'll need the documents already covered above: valid identification, proof of your foreign address if it's not on your ID, and certified translations where required. Beyond that, the only extra planning items are procedural: book an appointment if you're applying in person, or line up a legal representative and power of attorney if you're applying through e-Balcão.
Comments
Sign in to join the discussion. Sign in
No comments yet.