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Portuguese Tax Identification Number


These answers are mainly intended for foreign citizens, who are not resident in Portugal, and who want to obtain income in Portugal.

What is Tax Identification Number?

Is a mandatory number exclusively for the processing of tax and customs information.
Each citizen is the holder of a single tax identification number.

Who assigns it?

Exclusively the Portuguese tax authority.

Who Needs it?

Non-resident citizens who obtain income in national territory.

What do you need to apply for it?

Your personal data (name, place of birth, nationality, date of birth, ...), passport, proof of address in the country of origin, international bank account number (IBAN).
You also need to appoint a tax representative: a natural or legal person domiciled in Portugal.
The representative must expressly declare the acceptance of the representation.
Your tax domicile will become the address of your representative.

Is the appointment of a tax representative always mandatory?

When income subject to personal income tax, or taxable transactions involving value added tax (VAT) are involved:

(a) it is optional for citizens residing in the European Union or in the European Economic Area;

(b) it is mandatory for all citizens who are not included in the previous paragraph.

Such omission is punishable by a fine ranging from € 75,00 to € 7.500,00.

What is the purpose of having a tax representative?

To represent you before the Portuguese tax and customs authority, and also to ensure compliance with tax obligations.