Yes, non-residents can use their NIF to claim tax deductions on certain purchases (e.g., medication, services) or enter the Fatura da Sorte lottery for spending €10+ per transaction. However, tax benefits are limited compared to residents.
No, obtaining a NIF does not automatically make you a tax resident. Tax residency is determined by registering a Portuguese address or staying over 183 days per year. Non-residents use their foreign address for the NIF.
Non-residents can apply in person at a Portuguese tax office (Finanças) or Citizen Shop (Loja do Cidadão) with required documents, or remotely via a fiscal representative (e.g., lawyer or online service) through the Portal das Finanças or e-balcão. EU/EEA citizens can apply directly online in some cases.
To update (e.g., change address), access the Portal das Finanças with your NIF and password or visit a Finanças office. A NIF cannot be canceled as it’s permanent, but you can update it to reflect non-residency or remove a fiscal representative once you have a Portuguese address.
In-person applications at Finanças are often processed immediately or within a few minutes. Online applications take 1-10 days (premium services) or up to 20-25 days (standard services), depending on the provider and document verification.024
As of July 2022, non-EU/EEA/Swiss nationals no longer mandatorily require a fiscal representative for a NIF, but one is recommended for remote applications or complex cases (e.g., property ownership). EU/EEA citizens typically don’t need one unless applying online from abroad.
Required documents include: a valid passport or EU ID card, proof of address from the country of origin (e.g., utility bill, bank statement), and, for non-EU/EEA/Swiss nationals, a power of attorney for a fiscal representative (if applying remotely). Non-Portuguese documents may need certified translations.
The Non-resident Tax ID, or Número de Identificação Fiscal (NIF), is a unique nine-digit tax identification number issued by the Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira) to non-residents engaging in fiscal or legal activities in Portugal, such as buying property, opening a bank account, or conducting business. It is also known as Número de Contribuinte.
Applying in person at Finanças is free for EU/EEA residents and €10.20 for non-EU/EEA nationals. Online services charge €67-€120, depending on speed (1-10 days). An optional tax card costs €6.80. Annual fiscal representation, if needed, may cost €99.
Non-residents (individuals or entities) from EU/EEA or third countries who engage in financial or legal transactions in Portugal, such as purchasing real estate, opening a bank account, signing contracts, or applying for visas like the Golden Visa, require a NIF. Portuguese citizens and residents automatically receive one.