The applicants, non-resident in Portugal, of Portuguese or foreign nationality, are obliged to fill in the form “NIF-letter template for residents outside the EU” and submit it together with a copy of ID document as well as fiscal residency proof (water and energy bills).

NIF Letter Template

The applicants should also name a fiscal representative (single or collective persons), resident in Portugal who specifically declare acceptance by proxy using the following template.

Proof of Fiscal Residency

It will also be accepted as document of fiscal representation  an affidavit as long as it is included in the same acceptance template of the fiscal representation.

Copies of the following documents:

  • ID with Full name (without abbreviations), birth date, expiration date of the ID document and nationality;
  • proof of fiscal residency;
  • NIF (Tax Number) of the fiscal representative.

The request, together with the remaining documentation, should be addressed to the Tax and Customs Agency (Autoridade Tributária e Aduaneira), responsible for the issuance of the Tax Number of the fiscal representative.

Autoridade Tributária e Aduaneira
Serviços de Registo de Contribuintes
“Pedido de atribuição de NIF”
Avenida Joao XXI, nº 76 – 6º piso
1049-065 – Lisboa


Following the attribution of the Tax Number, the Tax and Customs Agency will inform the fiscal representative in Portugal, through email or mailing address in Portugal, of the respective issuance.

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