Taxition

Tax

 

NIF request

Tax Representation

Tax advice

 

What is a NIF?

 

The abbreviation, in Portuguese, for “tax identification number.” It is the numerical identification of an individual for tax and customs purposes.

 

The request for a Tax Identification Number (NIF) should be registered with the Tax and Customs Authority, a service that allows the registration of a citizen, whether a Portuguese resident or not, in the Tax Administration database.

 

For Portuguese nationals, the NIF is automatically associated and made available in the Citizen Card if the holder resides in the European Union. 

 

Any citizen, national or foreigner can apply for an NIF. Citizens residing abroad shall be considered non-tax resident, and for such, they must designate a tax representative domiciled in Portuguese territory. Only nationals residing in the European Union, Iceland or Norway are exempt from appointing a tax representative.

 

To request a NIF

 

The request for a NIF assignment must be accompanied by the following information:

• Full Name, no abbreviations.

• Citizen Card, Identity Card or Passport number.

• Proof of Residence.

• Name and address of the tax representative in Portugal.

• Document that entitles the representation mandate where there should be express acceptance of the tax representation. 

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What is a NISS?

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The Social Security Identification Number (NISS) is the number that allows identification before Social Security at the national level.

 

Social Security is the entity that promotes the organization of the social system and basic rights of the Portuguese State, managing reforms/retirements, public health, subsidies and pensions.

 

To request NISS - natural persons

 

Citizens of Portuguese nationality are automatically assigned the NISS as soon as they request their citizenship card.

 

Foreigners who wish to be registered with Portuguese Social Security can request registration online using a specific form found on the Social Security website at the following link: https://www.seg-social.pt/pedido-de- foreign-citizen-niss-form

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After the competent authority analyzes the request, the applicant will receive an email with instructions for collecting the NISS in person at the Social Security Assistance Services in Portugal.

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The employer (legal person) will have to submit the request and the necessary documentation via an online platform accessible by the company in the case of workers registered by the employer who are not yet registered in the Social Security system.

 

To request NISS - legal entities

 

The request for NISS attribution is also necessary for legal entities (companies).

 

Communication is made unofficially and free of charge, electronically through the CRC - Commercial Registry Offices, when legal persons (companies) register in the commercial register. There are also cases in which communication is made by the Tax and Customs Authority, such as when opening an activity by the Independent Worker, among others.

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