Tax number

Steps

1. Book an appointment. On the Portal das Finanças ("Atendimento por Marcação", under Identificação > Pedido de NIF) or by phone on +351 217 206 707, on working days from 9:00 to 19:00. Without an appointment, you will not be seen.
2. Gather your papers (see Documents). Originals, or certified copies; a simple copy is only accepted if you also bring the original.
3. Go to the appointment at the Serviço de Finanças or Loja do Cidadão you chose. The number is assigned to you on the spot.
4. If you are not in Portugal yet, you can use a representative (lawyer, solicitador or trusted person) who submits the application online through the e-balcão of the Portal das Finanças, with a power of attorney. The signature on the power of attorney must be authenticated, unless it is given to a lawyer or a solicitador.
5. When you become a tax resident in Portugal, ask the Finanças to change your address: the NIF is first assigned with non-resident status, and it is this change that makes you a resident.

Documents

• Identity document: passport or national identity card (for EU citizens, the identity card is enough). If you come from a non-EU country with a passport, it must carry an entry visa for Portugal or the Schengen area, unless your country is exempt from visas.
• Proof of address abroad, unless the address is already shown on your identity document.
• If you already live in Portugal and are a citizen of the EU, the EEA, Switzerland or Andorra: identity document and Certificado de Registo de Cidadão da União Europeia, issued by the Câmara Municipal of your municipality (FAQ 5680). You are then registered directly as a resident.
• Documents in a foreign language: certified translation (notary, lawyer or solicitador).

Costs and timelines

• Cost: free. The gov.pt guide of 02/09/2026 states that NIF and NISS applications are free of charge. If you use a professional for the power of attorney or for representation, it is their service that is paid.
• Timeline: the number is usually given to you during the appointment. The wait to get an appointment varies depending on the office and the time of year.

Common pitfalls

• Turning up without an appointment. Foreign nationals are only seen by marcação.
• Confusing a legal representative with a tax representative. The representative who submits your application (legal representative, with a power of attorney) is not necessarily your tax representative. A tax representative is only mandatory for residents outside the EU/EEA who have a tax relationship with Portugal; see your country sheet.
• Changing the NIF address too early or too late. Switching your address to Portugal means declaring yourself a tax resident. This has consequences for your taxes in your country of origin: it is a tax matter, not just an administrative one. If in doubt, an expert can help you before you act.
• One NIF per person, for life. If you have already had one, even a long time ago, do not apply again: have it found.
• Children too. Every family member needs their own NIF, including minors (for school, healthcare and deductible expenses).

What changes by country of origin

• France, Belgium, Germany, the Netherlands (EU): identity card accepted; no tax representative required, even before you move.
• Switzerland: citizens are covered by free movement for registration once settled, but are residents of a non-EU/EEA country as long as they live in Switzerland: a tax representative or electronic notifications are mandatory as soon as you have a tax relationship with Portugal.
• United Kingdom: passport required; since Brexit, residents of a third country: same representation rules as Switzerland, and an AIMA residence permit to register as a resident.

The details are in the sheet for your country of origin (PT-NIF-FR-001, PT-NIF-BE-001, PT-NIF-CH-001, PT-NIF-DE-001, PT-NIF-NL-001, PT-NIF-UK-001).

Steps

1. Follow the common procedure (sheet PT-NIF-TOUS-001).
2. If applied for from Belgium, the NIF is assigned as non-resident. After you move and register at the Câmara Municipal, switch the address to Portugal.

Documents

• Identity document: Belgian electronic identity card (eID) or passport.
• Proof of address in Belgium, if the address is not shown on the document you present. The Belgian eID does not display the address on the card: plan to bring proof of address. Examples generally accepted: certificate of residence or household composition issued by your commune, recent bill in your name.
• After you move: Certificado de Registo de Cidadão da UE.

Costs and timelines

• Free, number given at the appointment.

Common pitfalls

• The address cannot be read on the eID without a card reader. At the Portuguese counter, you will be asked for paper proof of address: the certificate of residence from your commune is the simplest.
• Tax representation is optional. As an EU resident, you do not have to appoint a tax representative (FAQ 4627), even if an intermediary suggests it.
• Consistency with your Belgian tax situation. Changing the NIF address amounts to declaring tax residence in Portugal; this must be aligned with your declared departure from Belgium ("Taxes" topic).

Steps

1. Apply for your NIF using the common procedure (sheet PT-NIF-TOUS-001). It is assigned as non-resident.
2. If you keep an address in Switzerland and create a tax relationship with Portugal (buying a home or a vehicle, an employment contract, an activity), choose within 15 days:
   • either a tax representative resident in Portugal (individual or company), appointed on the Portal das Finanças, via the e-balcão or at the counter, with their express acceptance;
   • or subscription to electronic notifications on the Portal das Finanças (Cidadãos > Serviços > A minha área > Notificações e Citações > Gerir Canais), which exempts you from having a representative (Decreto-Lei n.º 44/2022).
3. Once you live in Portugal: register at the Câmara Municipal (Swiss citizens are treated like EU citizens for this registration, FAQ 5680), then switch your NIF address to Portugal. As a resident, you no longer need a representative.

Documents

• Identity document: Swiss passport recommended for the application as a non-resident. Switzerland is exempt from Schengen visas, so no visa is required in the passport.
• Proof of address in Switzerland, if it is not shown on the document you present. Example generally accepted: certificate of domicile or establishment issued by your commune's residents' registration office (contrôle des habitants).
• To appoint a representative: their identity document and NIF, plus the power of attorney or the declaration of acceptance signed by them.
• After you move: Certificado de Registo de Cidadão da UE (route for EU/EEA/Swiss/Andorran citizens).

Costs and timelines

• NIF: free.
• Tax representative: private service, often paid (lawyer, accountant, company); subscribing to electronic notifications is free.
• Legal deadline: 15 days after the tax relationship is created or the address abroad is communicated, whichever is later. For self-employment, the appointment must be made before the activity starts.

Common pitfalls

• Believing that Schengen = EU. For tax representation, only residents of the EU, Norway, Iceland and Liechtenstein are exempt (FAQ 4627). Switzerland is not among them.
• Forgetting the obligation after a purchase. Buying an apartment or registering a car in Portugal while remaining a Swiss resident triggers the obligation. Fine of €75 to €7,500 and loss of certain rights (complaint, appeal) if you forget (FAQ 4634).
• Self-employment subject to VAT. In that case, subscribing to electronic notifications is not enough: a tax representative registered for VAT in Portugal remains mandatory. See an accountant before you start.
• Cancelling electronic notifications without having appointed a representative has no effect until the appointment is made (FAQ 4630).

Steps

1. Follow the common procedure (sheet PT-NIF-TOUS-001).
2. If applied for from Germany, the NIF is assigned as non-resident. After you move and register at the Câmara Municipal, switch the address to Portugal.

Documents

• Identity document: Personalausweis or passport.
• Proof of address: the address on the back of the Personalausweis is in principle enough (FAQ 5681: proof is only requested if the address is not on the identity document). If you present a passport, bring a recent Meldebescheinigung.
• After you move: Certificado de Registo de Cidadão da UE.

Costs and timelines

• Free, number given at the appointment.

Common pitfalls

• Outdated address on the Personalausweis. If you have moved within Germany without updating the address sticker, bring an up-to-date Meldebescheinigung.
• Tax representation is optional. As an EU resident, you do not have to appoint a tax representative (FAQ 4627).
• Abmeldung and tax residence. Changing the NIF address amounts to declaring tax residence in Portugal; this should coincide with your Abmeldung in Germany and your German tax situation ("Taxes" topic).

Steps

1. Follow the common procedure (sheet PT-NIF-TOUS-001): appointment, papers, number given on the spot.
2. If you apply for the NIF before leaving France (for example to rent or open an account remotely), it is assigned as non-resident. That is normal.
3. Once you have been settled for more than three months, get your Certificado de Registo de Cidadão da União Europeia at the Câmara Municipal, then switch your NIF address to Portugal.

Documents

• Identity document: French national identity card or passport. Both are accepted for an EU citizen.
• Proof of address in France, if the address is not shown on your identity document (the French identity card does not show an address, and neither does the passport). Examples generally accepted: tax notice, recent energy or phone bill, home insurance certificate. Bring a recent document in your name.
• After you move: the Certificado de Registo de Cidadão da UE to register as a resident.

Costs and timelines

• Free, number given at the appointment.

Common pitfalls

• The identity card without an address. Because it does not show an address, proof of address is always needed. Remember to bring it.
• Tax representative offered by an intermediary. Some companies charge French people for tax representation. For an EU resident, it is optional (FAQ 4627). You can decline it.
• Changing the NIF address and your tax departure from France. Switching your NIF to resident status means declaring yourself a Portuguese tax resident. This must be consistent with your departure declaration to the French tax authorities and the France-Portugal tax treaty. This is the "Taxes" topic, to be discussed with an expert if your situation is not simple.

Steps

1. Follow the common procedure (sheet PT-NIF-TOUS-001).
2. If applied for from the Netherlands, the NIF is assigned as non-resident. After you move and register at the Câmara Municipal, switch the address to Portugal.

Documents

• Identity document: Dutch identiteitskaart or passport.
• Proof of address in the Netherlands, because the Dutch identity card and passport do not show an address. Example generally accepted: uittreksel BRP (extract from the population register) issued by your gemeente, or a recent bill in your name.
• After you move: Certificado de Registo de Cidadão da UE.

Costs and timelines

• Free, number given at the appointment.

Common pitfalls

• No address on the card. Proof of address is always requested: the uittreksel BRP is the clearest for a Portuguese counter.
• Tax representation is optional. As an EU resident, you do not have to appoint a tax representative (FAQ 4627).
• Uitschrijving and tax residence. Changing the NIF address amounts to declaring tax residence in Portugal; this should be aligned with your deregistration from the BRP and your situation with the Belastingdienst ("Taxes" topic).

Steps

1. Apply for your NIF using the common procedure (sheet PT-NIF-TOUS-001), with your passport. It is assigned as non-resident.
2. If you keep your address in the United Kingdom and create a tax relationship with Portugal (buying a home or a vehicle, an employment contract, an activity), choose within 15 days:
   • either a tax representative resident in Portugal, appointed on the Portal das Finanças, via the e-balcão or at the counter, with their express acceptance;
   • or subscription to electronic notifications on the Portal das Finanças, which exempts you from having a representative (Decreto-Lei n.º 44/2022).
3. To move: first obtain your visa and residence permit ("Residence" topic). To switch your NIF to resident status, the Finanças ask for a valid AIMA residence permit, or proof that an application is pending (FAQ 5679).
4. As a resident in Portugal, you no longer need a tax representative.

Documents

• Identity document: British passport required. The United Kingdom is exempt from visas for short Schengen stays: no visa is required in the passport for the NIF application as a non-resident alone.
• Proof of address in the United Kingdom, because the passport does not show an address. Examples generally accepted: council tax bill, recent energy bill, bank statement in your name.
• To switch to resident status: valid AIMA residence permit, or proof of an AIMA application or appointment; if the address is not shown on it, a lease, a purchase deed, an employment contract or a document from a public body (FAQ 5679).
• To appoint a representative: their identity document and NIF, plus the power of attorney or the signed declaration of acceptance.

Costs and timelines

• NIF: free.
• Tax representative: private service, often paid; subscribing to electronic notifications is free.
• Legal deadline: 15 days after the tax relationship is created or the address abroad is communicated. The grace period given to British residents after Brexit (second half of 2022) has ended and does not apply to new situations (FAQ 4629).

Common pitfalls

• Thinking that the pre-Brexit rules apply. For tax representation, only residents of the EU, Norway, Iceland and Liechtenstein are exempt (FAQ 4627).
• Buying before moving, without a representative. A property purchase or a registration in Portugal while remaining a British resident triggers the obligation. Fine of €75 to €7,500 and loss of certain rights if you forget (FAQ 4634).
• Confusing the NIF with residence. The non-resident NIF is obtained without a visa. Living in Portugal for more than 90 days, however, requires a visa and then a residence permit: that is a separate file, high-risk, for which an expert is recommended.
• Self-employment subject to VAT. A tax representative registered for VAT remains mandatory, with or without electronic notifications.