Do you need a tax representative to get a Portuguese NIF as a non-resident?

Checked on 2026-10-25

No. Portugal's tax authority says getting a NIF as a non-resident does not require a tax representative. If you live outside the EU or EEA and then own property or a car in Portugal, sign a Portuguese employment contract or work self-employed there, you must appoint one within 15 days, or before starting self-employment.

Key facts

What	The tax authority says	Source
Getting a NIF as a non-resident	No tax representative needed	AT Ofício Circulado 90054/2022, point 2; AT leaflet, section 3.1
When a representative becomes mandatory	You live outside the EU/EEA and own a vehicle or property in Portugal, sign an employment contract in Portugal, or work self-employed in Portugal	Ofício Circulado 90054/2022, point 3; leaflet, section 3.1
Deadline	15 days; for self-employment, when you register the start of activity	Ofício Circulado 90054/2022, point 3; leaflet, section 3.5
Living in the EU/EEA	Appointing a representative is optional	Ofício Circulado 90054/2022, point 3; leaflet, section 3.1
Who can be a representative	Any person or company with residence in Portugal; a VAT-registered one if you are self-employed	Ofício Circulado 90054/2022, point 5; leaflet, section 3.2
Penalty for not appointing one	Fine of €75 to €7,500, and you cannot file complaints or appeals with the tax authority	Ofício Circulado 90054/2022, point 8; leaflet, section 6

Getting the NIF

The tax authority’s leaflet lists two ways to request a NIF as a foreign non-resident:

Online, on Portal das Finanças through e-balcão, filed by your legal representative (not a tax representative) with a copy of your passport, a document showing your address abroad (unless the passport shows it), and the representative’s ID and power of attorney.
In person, by appointment at a tax office (Serviço de Finanças) or Loja do Cidadão, with your passport and a document showing your address abroad. A representative with a power of attorney can go for you.

The leaflet says the passport of a non-EU citizen who applies in person must include a visa to enter Portugal, unless it has a visa for any EU country or the person’s nationality is visa-free for the Schengen area. Documents in a foreign language need a certified translation. The NIF is issued as a non-resident one; once you meet the conditions to be a tax resident, you change your address.

When a representative becomes mandatory

The tax authority’s 2022 instruction says the duty applies only to non-residents living outside the EU and EEA (Norway, Iceland, Liechtenstein) who have a tax relationship with Portugal, for example:

owning a vehicle registered, or property located, in Portugal;
signing an employment contract in Portugal;
working self-employed in Portugal.

The deadline is 15 days. If you work self-employed, you appoint the representative when you register the start of your activity. The same 15-day deadline applies when someone with such a tax relationship changes their address to a non-EU/EEA country.

The leaflet adds an alternative: instead of a representative you can join the Portal das Finanças electronic notification system or the ViaCTT electronic mailbox. This does not work for third-country residents who are self-employed in Portugal: they still need a VAT representative, appointed before starting the activity.

What the representative does

The representative receives tax mail for you (you are treated as living at their address), handles ancillary obligations including filing income returns, and exercises your rights, including complaints and appeals. They are not liable for your taxes, except VAT if you are self-employed and subject to VAT (Ofício Circulado 90054/2022, point 6).

A foreign citizen can act as a tax representative only with a valid residence permit on the date of acceptance and registration as a resident with the tax authority (leaflet, section 3.3).
The leaflet lists the representative appointment on Portal das Finanças under Dados Cadastrais > Representante > Entregar Nomeação; the representative then confirms it with their own login (section 4.1).

Sources

Change history

2026-10-25: Page created

This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.