How to get a NIF in Portugal as a non-resident foreigner
How non-residents get a Portuguese tax number (NIF) online or in person, which documents you need, and when you must name a fiscal representative or switch on electronic notifications.
You can get a Portuguese tax number (NIF) as a non-resident foreigner before you move, either online through the tax authority's e-balcão or in person at any Serviço de Finanças or Loja do Cidadão with an appointment. You need your passport and a document showing your address abroad. Under the tax authority's current guidance, you do not have to name a fiscal representative just to get the number, but you will have to choose a representative or sign up for electronic notifications within 15 days once you start a tax relationship in Portugal, such as signing a lease, buying property or starting work.
Why you need a NIF first
The NIF (número de identificação fiscal) is the key that unlocks almost everything else in Portugal. Banks ask for it before they open an account, landlords put it on rental contracts, utility and phone companies need it, and it appears on every invoice you ask for in a shop. If you plan to apply for a D7, digital nomad or other residence visa, you will usually need a Portuguese bank account and an address, which means the NIF comes first in your sequence.
The number never expires. When you later become a resident, you keep the same NIF and update the address on file.
Who counts as a non-resident
According to the Portuguese government's service page, you are generally treated as tax resident if you spend more than 183 days a year in Portugal, have a home there that you intend to keep as your habitual residence, or have your main work, income or dependent family there. If none of that applies yet, you apply as a non-resident with your foreign address.
Documents you need
- Valid passport. If you are a non-EU citizen applying in person yourself, the tax authority's leaflet notes that your passport may need an entry visa or stamp for Portugal or the EU unless your nationality is visa-exempt (US, Canadian, UK and Australian passport holders are visa-exempt for short stays).
- Proof of your address abroad, unless the address already appears on your ID. A recent bank statement, utility bill or official letter in your name is the usual choice.
- If someone applies for you: their ID plus a power of attorney (procuração) authorizing them.
Documents in a foreign language may need a certified translation, and the office will want originals or certified copies. English-language documents are often accepted at counters, but practice varies between offices, so bring a translation if you can.
Three ways to apply
1. Online through e-balcão
The tax authority (Autoridade Tributária, AT) lets you submit the request electronically through the e-balcão on the Portal das Finanças. You upload scans of your passport and proof of address. This route works well if a representative or lawyer is applying on your behalf with a power of attorney.
2. In person at a tax office
Book an appointment at any Serviço de Finanças or Loja do Cidadão through the Portal das Finanças (Contactos, then Atendimento por Marcação) or by calling the AT's contact center on +351 217 206 707 on business days from 9:00 to 19:00. If your documents are in order, the number is typically issued during the visit.
3. Through a third-party service
Lawyers, accountants and online NIF services will apply for you remotely under a power of attorney. The AT's leaflet does not list a fee for issuing the number, and the in-person route is commonly reported as free; what you pay a service is its professional fee, which varies widely depending on whether it also acts as your fiscal representative afterward. Compare what is included before you pay, and check how and when the service ends its representation.
The fiscal representative question
This is where most confusion comes from, because older guides say every non-EU applicant needs a representative. The AT's current leaflet on NIF for foreign non-residents (dated July 2025) says:
- At the moment of getting the NIF, naming a fiscal representative is not mandatory.
- Once you have a tax relationship in Portugal (for example a registered property or vehicle, an employment contract for work in Portugal, or self-employment), you have 15 days to either appoint a fiscal representative in Portugal or sign up for electronic notifications, through the Portal das Finanças notification system or the ViaCTT electronic mailbox.
- If you are self-employed in Portugal as a non-resident, electronic notifications do not replace the representative; you still need one.
- Residents of the EU, Norway, Iceland, Liechtenstein, and Andorran citizens living in Andorra can choose either option voluntarily.
The leaflet lists a fine of €75 to €7,500 for failing to name a representative when one is required. In practice, individual tax offices do not always apply the rules the same way, so if a counter insists on a representative at the application stage, ask them to note the electronic-notification option or use a service that can act for you.
Step by step
- Gather your passport and a recent proof of foreign address; get translations if they are not in Portuguese, English, French or Spanish.
- Decide on the route: e-balcão, an in-person appointment, or a paid representative.
- Submit the request and keep the document showing your NIF; it is what banks and landlords will ask to see.
- Request your Portal das Finanças password (senha de acesso) after the NIF is issued. It is typically sent by post to your registered address, which can take weeks if that address is abroad.
- Within 15 days of your first tax relationship (lease, purchase, job), either appoint a fiscal representative or activate electronic notifications.
- When you become resident, update your address with the tax authority so it matches your residence permit.
Costs at a glance
| Item | Typical cost |
|---|---|
| NIF issued by the tax authority | No fee listed by the AT; commonly reported as free in person |
| Third-party NIF service | Varies by provider; often bundled with representation |
| Ongoing fiscal representation | Annual fee set by the provider, if you choose one |
| Certified translations | Varies by language and translator |
| Fine for missing a required representative | €75 to €7,500 |
What to watch out for
- Your password goes to your registered address. If that is abroad and your post is slow, plan ahead, because you need the password to activate electronic notifications.
- Do not stay registered with a representative forever by accident. Some services charge yearly. Once you are a resident with a Portuguese address, you can update your record and end the arrangement.
- Keep your address current. The tax authority sends deadlines and notices to the address and channels on file.
Bottom line
Getting a NIF is usually quick and cheap; the part that trips people up is what happens afterward. Apply with your passport and proof of address, get your Portal das Finanças password as soon as you can, and set up electronic notifications or a representative within 15 days of signing a lease or starting work. For the official wording, check the AT's guidance on the Portal das Finanças and the service page on gov.pt.