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Portugal TIN number guide

This post is also available in: Português

NIF (Número de Identificação Fiscal)​

The Tax and Customs Authority holds the authority to issue a tax identification number (TIN) for individuals. This TIN is unique and carries legal significance for various purposes. It is imperative to possess an allocated TIN before commencing any activity, as it serves as a prerequisite for registering the start of operations.

Legal entities obtain their identification numbers through the Registo Nacional de Pessoas Coletivas (RNPC), which is a service under the Instituto dos Regist.

NIF Format The numbering system structure comprises 9 consecutive digits along with a control digit. The format of fiscal numbers varies based on the taxpayer's type:

  • Individuals:

    • 1xx xxx xxx
    • 2xx xxx xxx
    • 3xx xxx xxx (not yet allocated)

  • Non-resident individuals (subject to final withholding at source):

    • 45x xxx xxx

  • Corporations and Public entities:

    • 5xx xxx xxx

  • State entities:

    • 6xx xxx xxx

  • Inheritances, Non-resident Corporations (subject to final withholding at source), and Investment Funds:

    • 70x xxx xxx
    • 71x xxx xxx
    • 72x xxx xxx

  • Irregular Companies and other entities:

    • 90x xxx xxx
    • 91x xxx xxx

  • Non-resident Corporations (with or without permanent establishment):

    • 98x xxx xxx

  • Civil Partnerships:

    • 99x xxx xxx
    Citizen card PortugalCitizen card Portugal
    Citizen card PortugalNIF on citizen card
Taxpayer Card
Taxpayer Card
Driving LicenseDriving License
Driving License

Frequently Asked Questions​

Do non-EU/non-EEA nationals still need a fiscal representative to obtain a NIF?​

Since July 2022 (Ofício Circulado N.º 90057), non-EU/EEA nationals with no Portuguese tax obligations — no property, income, or employment in Portugal — can forgo a fiscal representative provided they activate electronic notifications (notificações eletrónicas) on the Portal das Finanças. EU/EEA residents have never been required to appoint one. However, if you are a non-EU national running a self-employed activity subject to IVA, fiscal representation remains mandatory regardless of digital-notification status; failure to comply carries a fine of €75–€7,500. [1] [2]

Why does a Portuguese company withhold 25 % from my invoice even though I have a NIF?​

A NIF starting with 98x identifies a non-resident entity without a permanent establishment in Portugal. Under Article 71 of the CIRS, Portuguese payers must apply a 25 % flat withholding rate to most income (employment, self-employment, royalties) sourced to Portugal and paid to non-residents. Having a NIF does not change this obligation — the rate reflects your tax-residence status, not registration status. The rate may be reduced or eliminated under a bilateral double-taxation treaty: your Portuguese client must apply the treaty rate if you supply them with a valid Certificate of Tax Residence issued by your home tax authority. [3] [4]

Is a NIF required before signing a promissory purchase contract (CPCV) for property in Portugal?​

Yes. The NIF must be obtained before signing the Contrato de Promessa de Compra e Venda (CPCV), not just before the final deed (escritura). Notaries and lawyers will request your NIF at the CPCV stage because it must appear on the contract itself. Non-residents can obtain a NIF remotely in advance by authorising a Portuguese-resident fiscal representative or lawyer to apply on their behalf at any Finanças office or through the e-balcão portal, using a power of attorney. Without a NIF, the conveyancing process stalls entirely. [5] [6]

What invoicing rules apply once I register a NIF for a Portuguese business activity?​

All VAT-registered businesses — resident and non-resident — must issue invoices using AT-certified billing software that automatically embeds a QR code and ATCUD (unique document identification code) on every document, mandatory since 1 January 2023. Invoice data is then reported monthly to AT via SAF-T PT Billing file (due by the 5th of each month). Using non-certified software attracts fines of €3,000–€18,750; missing or non-compliant QR codes carry fines of €200–€1,000 per invoice. Small taxpayers not required to issue invoices may enter transactions manually through the Portal das Finanças. [7] [8]

What is IFICI+ (formerly NHR), and does an existing NIF automatically qualify me?​

The IFICI+ regime (Tax Incentive for Scientific Research and Innovation, Ordinance 352/2024/1) replaced the Non-Habitual Resident scheme from 1 January 2024. It offers a 20 % flat IRS rate on Portuguese-sourced employment and professional income for up to 10 years, but it is not automatic: you must actively apply by 15 January of the year following the year you become tax resident in Portugal. The regime is restricted to specific qualifying activities (technology, R&D, highly skilled professions). A NIF is a prerequisite for becoming tax resident, but having a NIF alone does not enrol you in IFICI+ — a separate application via Portal das Finanças is required. [9] [10]

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