Getting a NIF (Portuguese tax number) as a foreigner

The NIF (Número de Identificação Fiscal, also called the número de contribuinte) is your Portuguese tax number. gov.pt says you use it to work, to open a bank account and to meet your tax obligations. A buyer needs it for every taxed step of a purchase: the promissory contract, paying IMT and stamp duty, the deed, and IMI every year after that.

Who issues it

The Autoridade Tributária e Aduaneira (AT, the Finanças) issues the NIF. If you are not resident, you are registered as a non-resident with your foreign address. When you later become tax resident in Portugal, you must ask AT to change your address (Portal das Finanças FAQ 00299).

Three ways to apply

1. In person at a Serviço de Finanças (tax office). AT's leaflet says to book through Portal das Finanças: Contactos › Atendimento por Marcação, then "Para pedido de NIF ou alteração de morada para pessoas sem cartão de cidadão" (subject Identificação, sub-subject Pedido de NIF).
2. Through a legal representative using the e-balcão on Portal das Finanças, under "Registo Contribuinte » Identific » Atrib/Alter NIF-Singulares". AT stresses that this legal representative is not the same role as a fiscal representative.
3. gov.pt also lists AT's phone line (CAT, 217 206 707, working days 9:00–19:00) as a way to start the process.

Documents AT asks for

• A valid identity document or passport.
• Proof of your foreign address, if it is not shown on the identity document.
• If someone applies for you: a power of attorney giving them that authority. The signature must be certified, unless the attorney is a lawyer (advogado) or solicitor (solicitador) acting in that capacity.

AT may check the documents after the NIF is issued (FAQ 00299).

Do you need a fiscal representative?

The official pages differ in emphasis here, so here is exactly what each one says:

• The AT's Ofício Circulado 90057/2022 and the AT non-resident NIF leaflet say a fiscal representative is not mandatory at the moment the NIF is issued to a non-resident, including one with an address outside the EU/EEA.
• The gov.pt fiscal representative page says people with Portuguese income subject to IRS who live outside the EU, Norway, Iceland or Liechtenstein must appoint one. Foreigners in that position have 15 days after moving their tax address outside those countries. The same page says non-residents applying for a NIF may appoint one at any time.
• AT's Ofício explains that, outside the EU/EEA, the alternative to a representative is signing up for electronic notifications (ViaCTT / Portal das Finanças).

In practice: once you own property and receive Portuguese tax notices (IMI, for a start), plan either to sign up for electronic notifications or to appoint a representative. Which one you need depends on where you live. If unsure, ask AT directly.

Tips

• Ask for your Portal das Finanças password once the NIF is issued. You will need it for IMT, IMI and your fiscal address.
• Keep the NIF certificate (comprovativo). Banks and notaries will ask for it.

Frequently asked questions

Related reading

• Buying steps for foreigners
• Buying checklist
• IMT, IMI and stamp duty explained

Sources

1. gov.pt — Como pedir o NIF e o NISS para pessoas estrangeiras em Portugal — accessed 2026-10-10
2. Portal das Finanças FAQ 00299 — Atribuição de NIF a cidadão estrangeiro — accessed 2026-10-10
3. AT leaflet — NIF para cidadãos estrangeiros não residentes — accessed 2026-10-10
4. gov.pt — Nomear representante fiscal — accessed 2026-10-10
5. AT, Ofício Circulado n.º 90057/2022 (2022-07-20): fiscal representation — accessed 2026-10-10

Last reviewed: 2026-10-10. Rules change; check the official source before acting.

This guide is general information, not financial, tax or legal advice. Confirm with Portal das Finanças, AIMA, Banco de Portugal or a qualified professional for your situation.