You Do Not Need a Fiscal Representative to Get a Portuguese NIF

Many people applying for a NIF from abroad are told they must appoint a fiscal representative (representante fiscal) and pay for it every year. That is not what the tax authority says. This guide sets out the rule as the AT writes it, with links to its own documents, so you can check it yourself.

What the tax authority says

The AT's leaflet Número de Identificação Fiscal para cidadãos estrangeiros, não residentes (July 2025) answers the question directly. When a NIF is assigned to a non-resident, Portuguese or foreign, appointing a fiscal representative "não é obrigatória" (is not mandatory). The same sentence appears in the section on how to apply.

The AT has applied this reading since June 2022. Its internal instruction, Ofício Circulado 90057/2022, explains why: the duty in article 19 of the General Tax Law (Lei Geral Tributária) only applies once you have a tax relationship with Portugal. Having a NIF on its own is not one.

When the question comes back

The AT's leaflet lists what counts as a tax relationship. You have one when you:

• own a property in Portugal
• own a vehicle registered in Portugal
• sign an employment contract for work in Portugal
• work for yourself in Portugal (self-employed)

Opening a bank account or renting a flat is not on that list.

Once one of these applies and you live outside Portugal, you have 15 days to do one of two things:

1. appoint a fiscal representative in Portugal, or
2. switch on electronic notifications: the notification system of the Portal das Finanças, or the ViaCTT electronic mailbox.

The second option is free. Your tax letters, such as property tax (IMI) bills or IRS assessments, then arrive in your online inbox instead of at a representative's address. A notification counts as delivered even if you never open it, so check that inbox.

Who needs what

The last row is the one case where a person outside the EU must still pay for a representative. If that is you, the representative is a genuine requirement, not an upsell.

How to switch on electronic notifications

You need your Portal das Finanças password first. If you do not have one yet, see how to get your Portal das Finanças password. Then:

1. Log in to the Portal das Finanças.
2. Go to A minha Área, then Notificações e Citações, then Gerir canais.
3. Open Canais de Notificação and choose Ativar next to Portal das Finanças (or next to Via CTT).

A confirmed email address helps, because the AT uses it to tell you that a new notification is waiting. Our guide to confirming your email on the Portal das Finanças walks through it.

Before you pay a yearly fee

Ask yourself four questions:

• Do I live in the EU, Norway, Iceland or Liechtenstein? Then you never need a representative.
• Do I own property or a car in Portugal, or have a Portuguese work contract? If not, you need nothing at all.
• Do I work for myself in Portugal? If yes, you need a VAT representative. If not, electronic notifications are enough.
• Are electronic notifications already switched on? If they are, a representative adds nothing the law requires.

If someone tells you that a representative is required by law just to hold a NIF, ask them which article says so. The AT's leaflet and its 2022 instruction say the opposite. Some providers bundle a year of representation into the NIF price and renew it automatically, typically for roughly €50 to €150 a year. Read the renewal terms before you pay.

If you already pay for a representative

If you do not need one, you can end it. The usual order is:

1. Get access to the Portal das Finanças. If your representative set up your account, ask them for the password, or use the portal's password recovery.
2. If you live outside the EU, switch on electronic notifications first (see above), so the tax office can still reach you once the representative is gone. If you own property or a car in Portugal, or work there, you need one or the other anyway.
3. Have the representative removed. You can ask the tax office yourself with an e-balcão request: our guide to removing your fiscal representative lists the menus and the evidence to attach. Or ask your representative to resign: they notify you by registered letter and inform the tax office. For people outside the EU, the AT records the change within 90 days, provided at least a year has passed since the appointment.
4. Keep proof. An updated NIF document or a certificate of fiscal address (Certidão de Domicílio Fiscal) shows the representative is gone. See how to get your Certidão de Domicílio Fiscal.
5. Cancel the subscription with the provider. Many only stop billing once they see that proof.

The AT charges nothing for these steps. If your situation is unusual, for example a short-term rental business in Portugal, check with a lawyer before you remove your representative.

How Coepi handles it

Your NIF is filed by a Portuguese lawyer under a power of attorney you sign online. A lawyer filing your application is not a fiscal representative: the AT's leaflet calls them two separate roles. We do not appoint a fiscal representative for you, because the law does not require one to get a NIF, and nothing renews. You pay €39.99 once.

Frequently asked questions

Will Finanças refuse my NIF application without a fiscal representative? No. The AT's leaflet says a representative is not mandatory when the NIF is assigned to a non-resident.

Is this a new rule? No. It has applied since 2022, when Decreto-Lei 44/2022 added the electronic-notification alternative and the AT confirmed in Ofício Circulado 90057/2022 that a NIF alone creates no duty. Many websites still describe the older rule.

What happens if I need a representative or notifications and do neither? Once you have a tax relationship and live outside the EU, missing the 15-day deadline can lead to a fine of €75 to €7,500 under article 124 of the General Regime for Tax Offences (RGIT).

I bought a flat in Portugal and live in the US. What do I need? A fiscal representative or electronic notifications, within 15 days of the purchase. Notifications are free. Your IMI bills then arrive in the portal. See how to check and pay IMI.

I live in Germany. Do I need one if I buy property? No. For residents of the EU, Norway, Iceland and Liechtenstein both the representative and the notifications are optional.

Sources

• AT leaflet, NIF para cidadãos estrangeiros, não residentes (July 2025), sections 2 and 3.
• AT, Ofício Circulado 90057/2022 of 20 July 2022 (copy hosted by APECA).
• AT, Ofício Circulado 90054/2022 of 6 June 2022.
• AT, frequently asked questions on the non-resident's fiscal representative.
• AT, Appoint a tax representative (English).
• Article 19 of the Lei Geral Tributária, as amended by Decreto-Lei 44/2022.