NIF in Portugal: how to get your tax number from Brazil or at the tax office

The NIF is your registration as a taxpayer with the Tax and Customs Authority (AT). It is a condition for many everyday acts, such as employment, contracts, opening a bank account and social security ¹. gov.pt also mentions buying goods and services ².

The number has nine digits and stays the same when you go from non-resident to resident ¹. Holders of the Portuguese Citizen Card (Cartão de Cidadão) receive the NIF automatically; everyone else must apply ².

If you are preparing a visa, this affects the order of your tasks. If your application will include a lease or a bank account in Portugal, you need the NIF before you sign or open one ². Under the Foreigners Act, a residence visa comes with a residence pre-authorisation that includes the provisional assignment of the NIF, the social security number and the SNS number ⁴. For the family reunification visa, the law speaks of automatic assignment of those numbers ⁴.

From outside Portugal, the route is the e-balcão of the Portal das Finanças, used by your legal representative, who is a different figure from the tax representative ¹. They open a new query with these options ¹:

• Tax or area: Registo Contribuinte
• Type of query: Identific
• Query: Atrib/Alter NIF-Singulares

The application includes a copy of your passport, a document showing your address abroad (if it is not in the passport), the representative's identity document and the power of attorney ¹. The power of attorney must grant powers for the application; if it is issued to a lawyer or solicitador identified as such, no notarised signature is needed ¹. If the attorney is also your tax representative, this must appear in the power of attorney ¹.

The NIF is issued as a resident abroad (non-resident) ¹. Documents in a foreign language need a certified translation, which can be done by notaries, recognised chambers of commerce, lawyers or solicitadores ¹.

In Portugal, you go to any Serviço de Finanças or Loja do Cidadão with a prior appointment ¹. The appointment is made on the Portal das Finanças, under Contactos, Atendimento por Marcação, with the option "Para pedido de NIF ou alteração de morada para pessoas sem cartão de cidadão", subject Identificação and sub-subject Pedido de NIF ¹. You can also book through the Telephone Service Centre, (+351) 217 206 707, on working days from 9 am to 7 pm ¹.

On the day, bring a valid passport and a document with your address, if it is not in the passport ¹. When a third-country foreigner applies in person, the AT requires an entry visa in the passport, except for people whose nationality is exempt from a Schengen visa ¹. Brazilians travelling as tourists for up to 90 days are exempt from a visa in the Schengen area, of which Portugal is part; the Consulate General of Italy in São Paulo, for example, states this exemption on its visa page ⁵.

An attorney with a power of attorney can also make the application alone, bringing the original or a certified copy of your passport ¹.

The AT says that, when the NIF is assigned to a non-resident, appointing a tax representative is optional ¹. gov.pt, on a page updated in October 2025, says the appointment is also necessary for non-resident foreigners who apply for the NIF ³. Both sources are official and they do not match: use the rule in the AT leaflet and confirm at the counter.

The obligation appears when you create a tax legal relationship, for example a car or a property registered in Portugal, an employment contract or self-employed activity in the country ¹. From then on, people who live outside the EU, Norway, Iceland and Liechtenstein have 15 days to appoint a tax representative or sign up for electronic notifications on the Portal das Finanças or the ViaCTT mailbox ¹. For self-employed activity, the VAT representative is mandatory before you start, even with electronic notifications ¹.

The representative must be domiciled in Portugal; a foreigner can only be one with a valid residence permit and registration as a resident with the AT ¹. Lacking a representative, when one is mandatory, carries a fine of 75 to 7,500 euros ³.

You are considered a tax resident if you stay more than 183 days in Portugal in a 12-month period, or if you have a home that suggests the intention to keep it as your habitual residence ¹. After that, you have 60 days to report the new address, through the e-balcão (Alteração Morada/Singulares) or in person ¹.

As a third-country national, you prove your address with a valid residence permit or with the proof of appointment or application at the AIMA ¹.