YOUR TAX IDENTIFICATION

Tax identification number

On this page you will find information on the Portuguese tax identification number and on the tax and non-tax resident status. This number will be your identification for tax purposes in Portugal.

For any legal act, the presentation of this number is mandatory. Obtaining this number should be your first step before establishing your residence in Portugal.

General considerations

To live in Portugal or to perform any legal act (rent or acquire a property, open a bank account, etc.) you will need to obtain a Portuguese tax identification number. This number will remain unchanged even if you subsequently change your tax registration to resident or non-resident.

To obtain your tax identification number you will have to register as a resident or non-resident, depending on whether you live on a permanent basis in Portugal or not. However, it is common to register as a non-tax resident at first, since to register as a tax resident you need proof of address and, normally, it is not possible to rent a property in Portugal without indicating your tax identification number.

In this sense, the standard procedure for someone who wish to reside in Portugal, is usually the following: (1) obtaining a tax identification number and registering as a non-tax resident in Portugal; (2) entering into a lease agreement or purchasing a property in Portugal; and (3) changing the registration to tax resident in Portugal.

Changes in the tax register must be made within a maximum of 60 days after the change of status is verified (for example, if you are considered a non-tax resident in Portugal from 1 March 2021, you have until 30 April 2021 to register as a non-tax resident in the Tax Authority system).

Holders of a Portuguese Citizen’s Card are obliged to change their tax record with the Citizen’s Card services.

If you wish to retroact the effects of your registration as a resident or non-tax resident in Portugal to an earlier date, you will need to submit a special request by filling in a form.

Documents

To request the tax identification number or make any change to the tax register (change to resident or non-resident for tax purposes), the following documents will be required:

– Identification document (citizen card or passport);

– Proof of address (public deed, lease agreement, utility bills;

– Proxy to grant us powers to represent you before the Tax Authorities.

If you wish to register as a resident or non-resident for tax purposes with retroactive effect to an earlier date, you will need to comply with a specific procedure with the Tax Office responsible for your area of residence and, to this end, you will need to present the following documents:

– Specific form approved by the Tax Authorities;

– Identification document (citizen card or passport);

– Proof of this status with reference to the date on which you wish the registration to take effect (this proof depends on the specific case, however, a certificate of tax residence, public deed, lease contract, among others, is normally required);

– Proxy to grant us powers to represent you before the Tax Authority.

Our Fees

Fees are subject to VAT at the rate of 23% (due on the top of the fee amount). For more information on how to contract our services – here.

01

For the tax identification number request

EUR 100 per number

02

Changes to the register tax (registration as resident or non-tax resident)

EUR 100 per register

03

For the retroactive registration’s application

EUR 150 per request

Time required to complete

– For the application for registration as a resident or non-resident with retroactive effect: It depends on the Tax Office, but according to our experience it can take from 1 week to 1 month (or in other cases even longer).

– For requesting the tax identification number or requesting changes to the register (registration as resident or non-tax resident): 1 working day.

Contact us

We are happy to answer your questions and make your journey in Portugal a pleasant one.

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