How to Get a NIF in Portugal (EU and Non-EU Applicants)

• EU/EEA/Swiss citizens apply directly with their own ID — no one else involved.
• Non-EU citizens not yet resident need a fiscal representative to apply on their behalf.
• Getting a NIF is completely free, whichever route you take.
• You can request it before you even move to Portugal, via a representative.

Your NIF (Número de Identificação Fiscal) is the 9-digit tax number issued by the Autoridade Tributária (AT). Any foreign national who works or pays tax in Portugal needs one — and it's also needed for children and dependants, since it's how their parents claim health and education expenses on their own IRS return.

Documents you need

• Resident in Portugal: a civil ID document from your home country or passport, plus your residence permit (título de residência).
• Not resident in Portugal: an ID document or passport, plus a fiscal representative — an individual or company resident in Portugal — to apply on your behalf.
• Child without a passport: a document proving their birth.
• If you present a passport rather than a national ID card, you also need to show your entry visa into Portugal or the Schengen Area.

How to request it

1. 1
   In person, at a Serviço de Finanças

   Book an appointment through the AT's phone line (217 206 707, weekdays 9am–7pm), then attend with your documents.

2. 2
   Through a representative, via the e-balcão

   If you live outside the EU, Norway, Iceland, or Liechtenstein, your fiscal representative can request the NIF on your behalf through the Portal das Finanças e-balcão — you don't need to be in Portugal for this step.

Requesting a NIF is free either way — there's no fee for the number itself.

EU/EEA/Swiss citizens vs. third-country citizens

The document requirement is the real fork in the road. EU, EEA, and Swiss citizens generally apply with their own national ID or passport and don't need anyone else involved. Citizens of countries outside the EU/EEA who aren't yet resident in Portugal need a fiscal representative — someone Portugal-resident who receives your tax correspondence and represents you administratively. This is not the same as a tax advisor and doesn't make them liable for your tax bill.

NISS: the Social Security equivalent

Your NIF and your NISS (Número de Identificação da Segurança Social) are two different numbers from two different institutions — the NIF from the AT (tax), the NISS from the Instituto da Segurança Social. You'll need a NISS to work legally, whether employed or self-employed. Foreign nationals with a Portuguese address can request the NIF, the NISS, and an SNS (public healthcare) user number all in a single combined request.

To request a NISS, foreign nationals submit an online form with three kinds of supporting documents: identification, proof of your work situation (a work contract, or evidence you've opened activity as self-employed), and proof of your residence-authorisation request. There's no published processing deadline — track your request through Segurança Social Direta once submitted.

What the number actually is

Nine digits: eight sequential and a check digit, currently starting with a 3 for individuals. The important property is that it never changes. The same NIF follows you whether the AT has you registered as resident or non-resident, so getting one before you move does not commit you to anything — you update the registration later, not the number.

Registering as a taxpayer is obligatory for anyone, Portuguese or foreign, resident or not, who is subject to a Portuguese tax obligation or wants to exercise a right with the AT. In practice it gates far more than tax: employment contracts, bank accounts, leases, utilities and Social Security all ask for it.

The fiscal representative, in detail

This is the part that confuses people, partly because it sounds like hiring an accountant. A fiscal representative is a person or company with a Portuguese address who receives AT correspondence on your behalf. They are not your tax adviser and they do not become liable for your tax.

Appointing one can be done through the Portal das Finanças e-balcão — Registo Contribuinte › Identific › Representação Fiscal — and what you attach depends on who is asking:

• If you request it, attach a declaration of acceptance signed by the representative.
• If the representative requests it, attach the power of attorney you granted them.
• Alternatively, both of you attend a Serviço de Finanças or Loja do Cidadão together and it is done on the spot.
• Any document in a foreign language must be submitted as a certified translation.

Once you are resident in Portugal and your address is registered here, the requirement falls away — update your fiscal address rather than leaving a representative in place indefinitely. Leaving an old representative on file is a common reason official post, including your AT password, ends up somewhere you don't live.

Getting one before you arrive

You do not have to be in Portugal, and you do not have to be resident. A non-resident NIF can be requested electronically through the e-balcão, or in person by appointment at any Serviço de Finanças. Requesting it early is common for people buying property or opening a bank account ahead of a move.

What it does not get you

• It is not proof of residency, and having one does not make you tax resident. Residency is decided by where you actually live and the day count, not by the number.
• It does not register you with Social Security — the NISS is separate, and you need it to work legally.
• It does not open activity as a freelancer. That is a separate declaration.
• It does not give you Portal das Finanças access on its own. You still need a password, Cartão de Cidadão or Chave Móvel Digital.

Keeping it useful

Two habits pay off. Keep your registered fiscal address current — nearly every piece of AT post goes there, and a stale address is the single most common reason a first Portal das Finanças login fails. And quote your NIF on every invoice you want to count towards a deduction: an invoice issued without it cannot be claimed later, and there is no way to attach it after the fact.

Once you have your NIF

Register at the Portal das Finanças — your access credentials arrive by post at your registered fiscal address, or you can get instant access with Chave Móvel Digital if you're eligible for it. Quote your NIF on every invoice or receipt you want to count toward a tax deduction later — an invoice issued without it doesn't count.