How does a foreigner get a NIF in Portugal?
Conditional, but any foreigner can get a NIF — and a fiscal representative is no longer always mandatory. The NIF (tax number) is free: EU/EEA citizens request it directly at the tax office/Tax Portal; non-residents via consulate or representative. Fiscal-representative easing (DL 44/2022): representation is no longer mandatory for non-residents, even from third countries, as long as they sign up for electronic notifications (Tax Portal / single digital address). The NISS (social security) is free, online. To open a bank account, you need a NIF, ID and proof of address. AIMA replaced SEF and handles residence. In short: yes, NIF free, no representative if you sign up for e-notifications.
📋 The rules
- NIF free: EU/EEA direct at the tax office
- Non-residents: via consulate or representative
- Fiscal representative: not mandatory if you sign up for e-notifications (DL 44/2022)
- NISS free, online (Social Security Direct)
- Residence: handled by AIMA (replaced SEF)
🔓 Exceptions
- Self-employed from outside the EU: still need a VAT representative
- Without e-notification sign-up: a representative is required again
- "Expression of interest": closed to new submissions
⚠️ Penalties & fines
There's no "fine" for getting a NIF — it's free and a right. The key point is one of currency: since DL 44/2022, fiscal representation is no longer mandatory for non-residents who sign up for electronic notifications; it's only required again if you drop that sign-up or a tax relationship arises without it (and self-employed people from outside the EU need a VAT representative). Beware myths: the NIF isn't Brazil's "CPF"; and it's false that every foreigner must pay for a fiscal representative (since 2022, with e-notifications, no). The "expression of interest" route for residence is closed to new submissions. To sort everything: get the NIF (and sign up for e-notifications to skip the representative), get the NISS online, and handle residence with AIMA.
📎 Official sources
❓ Frequently asked
How does a foreigner get a NIF?
Any foreigner can get a NIF, the tax number, free of charge. Citizens of the EU, the EEA and Switzerland can request it directly at the tax office or on the Tax Portal. Non-residents from third countries can do so via a consulate or a representative.
Do I need a fiscal representative?
No longer necessarily. Since Decree-Law 44/2022, non-residents, including from third countries, don't need to appoint a fiscal representative if they sign up for electronic notifications, via the Tax Portal or the single digital address. It's a myth that every foreigner must pay for a representative.
Do EU citizens need a representative?
No. Citizens of the European Union, the European Economic Area and Switzerland are exempt from the obligation to appoint a fiscal representative. They can get and use the NIF without that formality. A representative only arises, as a rule, for third-country residents who don't sign up for e-notifications.
How do I get the NISS and open an account?
The NISS, the social-security number, is free and can be requested online, on Social Security Direct. To open a bank account, you need the NIF, an ID document and proof of address, and the bank may ask for residence or visa documents, depending on the case.
Is the expression of interest still available?
No, for new submissions. The expression-of-interest route, which allowed regularising one's stay, was closed to new submissions by the 2024 reform, though pending cases are still processed. Currently, foreigners' residence is handled by AIMA, which replaced SEF.
🔎 Common searches
What people search to land here:
- “nif foreigner portugal”
- “fiscal representative mandatory dl 44/2022”
- “nif free tax office”
- “niss foreigner online”
- “aima residence foreigners”
- “expression of interest closed”