How to get a NIF in Portugal as a non-resident (2026), and when you need a fiscal representative

NIF at a glance

	Rule in 2026	Source
What it is	Número de identificação fiscal: your Portuguese tax number, 9 digits	Tax authority (AT)
Cost from the tax office	Free	gov.pt
Who can get one	Anyone, resident or not, of any nationality	AT
Ways to apply	In person at a tax office or Loja do Cidadão by appointment; online through a representative	AT leaflet, July 2025
Fiscal representative to get the NIF	Not required	AT leaflet
Once you own property and live outside the EU/EEA	Within 15 days: appoint a fiscal representative or join electronic notifications	General Tax Law, art. 19; Decree-Law 44/2022
EU, EEA and Andorra residents	Representative optional	AT leaflet
Fine for not appointing one when required	€75 to €7,500	RGIT, art. 124
Becoming resident	Update your address within 60 days	General Tax Law, art. 19; AT leaflet

What is a NIF?

The NIF is the number the Portuguese tax authority (Autoridade Tributária e Aduaneira, AT) uses to identify you. For individuals it has nine digits, and new numbers currently start with 3. You keep the same number for life, whether you are registered as resident or non-resident. Only your address and status change.

Portuguese citizens get one automatically with their citizen’s card. Foreigners have to ask for it.

Who needs a NIF?

You need one for almost any contract or payment that the tax office could take an interest in. The AT says it is essential for jobs, contracts, bank accounts and social security. In practice you need one to:

• sign a promissory contract (CPCV) or deed to buy property, and pay IMT and stamp duty;
• sign a lease, as tenant or landlord;
• open a Portuguese bank account or take out a mortgage;
• connect electricity, water, gas and internet;
• buy or register a car;
• apply for a D7 or other residence visa, since consulates want a Portuguese bank account. The UK consulate in Manchester asks for the NIF directly. See the D7 visa.

Get it before you make an offer on a property. It is the first step in buying property in Portugal.

How do you get a NIF as a non-resident?

The AT’s current leaflet (July 2025) sets out three routes.

Route	Who does it	What to bring or send	Notes
In person, by appointment	You	Passport; proof of your foreign address if it isn’t on the passport	Any tax office (Serviço de Finanças) or Loja do Cidadão. Book on the Portal das Finanças or by phone on +351 217 206 707 (working days, 9:00 to 19:00)
In person, by your attorney	A representative with your power of attorney	Original or certified copy of your passport; proof of foreign address; the power of attorney	You don’t need to be in Portugal
Online (e-balcão)	Your representative, from their own Portal das Finanças account	Copies of your passport, proof of foreign address, the representative’s ID and the power of attorney	Filed under Registo Contribuinte > Identific > Atrib/Alter NIF-Singulares

A few details from the leaflet matter:

• Entry stamp. If you apply in person with a non-EU passport, it should show your entry visa, unless you are from a country whose citizens don’t need a Schengen visa. British and American citizens don’t.
• Power of attorney. A power of attorney given to a lawyer (advogado) or solicitor (solicitador), named as such, doesn’t need a certified signature. The leaflet’s exemption covers only those two professions.
• Translations. Documents in a foreign language need a certified translation. Notaries, lawyers, solicitors and recognised chambers of commerce can certify one.
• You can’t apply online yourself. You need a NIF to log in to the Portal das Finanças, so the online route always goes through a representative.

Consulates. The foreign ministry says a NIF can be requested at a Portuguese consulate, but its page is written for Portuguese nationals. Ask your consulate whether it will issue one to a foreign citizen.

D7 and other visa holders. When a residence visa is granted, the law says you also get a pre-authorisation with a provisional NIF, social security number and health service number (Foreigners Law, article 58(6)). Most buyers need a NIF long before that, for the bank account the consulate asks to see.

How long does it take?

The AT publishes no processing time. Its leaflet says only that the number is assigned “if the conditions are met”. The in-person route depends on getting an appointment, and the online route on how quickly the e-balcão answers your representative. Start early: you need the number before you can sign a CPCV or open a bank account.

What does it cost?

The NIF itself is free. The gov.pt guide is explicit: “O pedido do NIF é gratuito” (the NIF request is free).

What you may pay for is someone else’s time: a lawyer, solicitor or service company filing the request, and often acting as your fiscal representative afterwards. These prices aren’t regulated and we found no official scale, so we don’t quote figures. Ask for a written quote that separates the one-off NIF request from any yearly representation fee.

When do you need a fiscal representative?

No representative is needed to get the NIF. The duty starts when you have a “tax relationship” with Portugal. The AT’s examples are owning property in Portugal, owning a car registered there, having a Portuguese employment contract or being self-employed there.

From that point, if you live outside the EU and EEA (for example in the UK, US, Canada or Switzerland), you have 15 days to do one of these:

1. appoint a fiscal representative living in Portugal; or
2. join the Portal das Finanças electronic notifications service; or
3. join the ViaCTT electronic mailbox.

If you live in the EU, Norway, Iceland or Liechtenstein, or you are an Andorran living in Andorra, both are optional.

The rule changed in 2022. Many sites still say every non-EU owner must have a fiscal representative. That stopped being true when Decree-Law 44/2022 of 8 July 2022 amended article 19 of the General Tax Law. Since 9 July 2022, signing up for electronic notifications removes the duty to appoint a representative. One exception: a non-EU resident who is self-employed in Portugal must still appoint a VAT representative before starting work.

The penalty. Not appointing a representative when you have to is a fine of €75 to €7,500 under article 124 of the RGIT (the tax offences code). Until you comply, you also can’t complain about or appeal a tax decision.

Fiscal representative or e-notifications: which is better?

	Fiscal representative	Electronic notifications
Cost	Private fee, varies	Free
Who reads the tax office’s letters	The representative, at their Portuguese address	You, online
Tax returns	They can file them if you ask them to	You or an accountant
Language	Can explain notices to you	Notices are in Portuguese
Risk	You depend on them passing letters on	You must check the portal yourself; nobody forwards notices
Pays your tax?	No. A representative isn’t liable for your income tax or IMI	No

Under the AT leaflet, a representative receives your tax post (you are treated as living at their address), handles your filing duties and can exercise your rights, including complaints and appeals. Anyone living in Portugal, a person or a company, can act. A foreign national can act as one if they hold a valid residence permit and are registered as resident.

E-notifications suit owners who read Portuguese, check the portal regularly and have an accountant for the tax return. A representative suits owners who want a person in Portugal watching the post. Either way, IMI bills, rental-income returns and fines arrive through this channel. Missing them is the most common way foreign owners get into trouble.

What happens when you move to Portugal?

Once you become tax resident, you must update your NIF record within 60 days (General Tax Law, article 19, and the AT leaflet). Under article 16 of the IRS Code, you are resident if you spend more than 183 days in Portugal in a 12-month period, or have a home here that you appear to intend to keep as your habitual residence.

To change your address to Portugal:

• Non-EU citizens show a valid residence permit, or AIMA’s appointment confirmation or application receipt. If it doesn’t show your address, add a property deed, a lease, an employment contract or a public document.
• EU, EEA and Swiss citizens show their EU citizen registration certificate from the local council.

Do it online through e-balcão or in person by appointment. For the rest of the move, see moving to Portugal. Once you are resident you no longer need the fiscal representative, so end the arrangement and tell the AT.

The timing matters if you bought as a non-resident. Since 25 May 2026, non-resident buyers pay 7.5% IMT on a home. The extra over the resident rate is refunded only if you become resident within two years and apply within six months. See buying before or after residency.

NIF, NISS, NHR: what’s the difference?

Term	What it is	Do you need it?
NIF	Tax number from the AT	Yes, for any purchase, lease or bank account
NISS	Social security number (número de identificação da segurança social)	If you work in Portugal; free, requested online with the “Pedido de NISS – Cidadão Estrangeiro” form
Número de utente	National health service (SNS) user number	Once resident, to register with a health centre
NHR	Non-habitual resident tax regime	Closed to new applicants; replaced by IFICI for qualifying research and innovation jobs only. See NHR ending

gov.pt says foreigners with an address in Portugal can also request the NIF, NISS and health number together in a single request.

Common mistakes

• Leaving the NIF until you’ve found a house. Without it you can’t sign a CPCV or open the account for the deposit.
• Assuming the NIF makes you resident. It doesn’t. You stay registered as non-resident until you change your address, and your tax status follows the IRS Code test.
• Ignoring the 15-day rule after buying. Non-EU owners who neither appoint a representative nor join e-notifications risk a fine of up to €7,500.
• Joining e-notifications and never checking them. Nobody else will see the notices for you.
• Letting a representative lapse. If a representative resigns, they write to your last known address. Keep your contact details up to date.
• Forgetting the 60-day address update when you move. Until you update it, the tax office still treats you as living abroad.
• Paying for a “NIF fee”. The tax office charges nothing. Any fee is for a service provider’s time.

Frequently asked questions

Can I get a NIF without going to Portugal? Yes. A lawyer, solicitor or other representative with your power of attorney can apply online through e-balcão or in person for you.

Is a NIF free? Yes, from the tax office. Private firms charge for applying on your behalf or acting as your representative.

Do UK residents need a fiscal representative in Portugal? Only once they have a tax relationship, such as owning property. Within 15 days they must appoint one or sign up for electronic notifications. The UK is outside the EU, so the duty applies.

Do EU residents need a fiscal representative? No. It is optional for residents of the EU, Norway, Iceland and Liechtenstein.

Can someone else apply for me? Yes, anyone holding your power of attorney. Using a lawyer or solicitor is simpler, because their power of attorney needs no certified signature. A lawyer is also worth having for the purchase itself. See property lawyers in Portugal.

Does my NIF change when I become resident? No. The number stays the same. You update your address and status within 60 days.

If you’re buying, tell us what you’re looking for and we’ll point you to buyer’s agents in the Lisbon or Algarve areas, or estate agents elsewhere.

Key points

• A NIF is free and is the first thing to get before buying, renting or opening a Portuguese bank account.
• Non-residents can apply in person by appointment or through a representative with a power of attorney, in person or online through e-balcão.
• You don’t need a fiscal representative to get the number.
• Once you own property and live outside the EU/EEA, you have 15 days to appoint a representative or join electronic notifications (Decree-Law 44/2022, in force since 9 July 2022). The fine for neither is €75 to €7,500.
• When you move to Portugal, update your NIF address within 60 days. The number itself never changes.