The Tax Identification Number (NIF), also known as the taxpayer number, is crucial for citizens in Portugal, both for residents and non-residents. This number is indispensable for interactions with the Tax Authority, banks, and other public and private entities.
In the context of immigration, obtaining the NIF is an essential step for those intending to reside in Portugal, facilitating processes such as visa applications and residence permits. This article provides a comprehensive overview of who can apply for the NIF, the necessary documents, and the procedures for application both in person and online.
What is it?
The Tax Identification Number (NIF), also known as the taxpayer number, is an essential identifier for citizens with the Tax Authority (AT), Portuguese banks, and other public and private entities.
NIF in the Immigration Process:
In the context of the immigration process, such as residence visa and/or residence permit applications, it is essential to obtain the NIF to move to Portugal.
Who can apply for the NIF? And where?
Any citizen, resident or not in Portugal, can apply for the NIF. The application can be made at an AT counter, Citizen Shops, or at the counters where the Citizen Card is issued (when it is requested), provided that the applicant is in national territory.
What documents are necessary to request the NIF for a non-resident citizen?
Identification Document:
- Passport or equivalent identification document from the country of origin.
Appointment of a Tax Representative (when applicable):
- A signed power of attorney appointing a tax representative (who must be a lawyer or a law firm).
- Identification document of the tax representative.
Proof of Address Abroad:
- A document that proves your current address in the country of residence, such as a utility bill, bank statement, rental contract, property title, or tax declarations.
Is it possible to request the NIF online?
If the NIF applicant resides outside the European Union, Norway, Iceland, and Liechtenstein, it is still possible to request the issuance of the NIF online through a representative using the Finance Portal. To do this, it is necessary to appoint a representative and sign a power of attorney granting them the necessary powers to request the NIF on their behalf.
Is it mandatory for the NIF applicant to appoint a tax representative?
Since 2022, due to a change in Portuguese legislation, the appointment of a tax representative by a non-resident citizen is mandatory only if the NIF applicant is involved in a legal tax relationship (e.g., ownership of property or a car in Portugal).
This means that to request the NIF, whether at AT counters or through the e-counter (online NIF request), appointing a tax representative is no longer a mandatory requirement. However, if later you become the owner of a property in Portugal through a purchase contract, you will have 15 days to appoint a tax representative.
Similarly, a citizen residing abroad who owns property in Portugal will only need to maintain a tax representative while they own the property. This obligation ceases in the case of a sale after fulfilling all the inherent tax obligations.
Failure to appoint a tax representative when mandatory, or appointing without the express acceptance of the representative, is punishable with a fine that can range from 75 to 7,500 euros.
Changing the Fiscal Address
The fiscal address, or tax domicile, as defined in Article 19 of the General Tax Law, is the place where you habitually reside, that is, where the center of your life is located. This is the official point of contact between the citizen and the AT. It is to the fiscal address that the AT will send all official communications.
According to the law, it is mandatory to communicate the fiscal domicile to the AT. From the moment you do so, this is considered the owner’s permanent residence. Whenever you change residence, you must communicate this change to the AT within 60 days.
A foreign citizen residing in national territory who has obtained a residence permit must update their fiscal address with the AT. To do this, it is necessary to submit a request on the Finance Portal where, among other documents, a proof of address must be presented.
The tax representative duly mandated by power of attorney can also proceed with the change of the fiscal address of the foreign resident. Note, however, that from the moment the fiscal address is updated to an address in Portugal, the resident no longer needs a tax representative before the AT.
If you want to know more about this subject or want to request your NIF, do not hesitate to contact our team of lawyers here.
