What is the NIF?
The tax identification number, abbreviated as NIF, is a sequential number intended exclusively for the processing of tax and customs information.
The request for assignment of a Tax Identification Number (NIF) is a service that allows the registration of a citizen, resident or not in national territory, in the database of the Tax Administration, allowing the identification expeditiously and for tax purposes the natural person, assigning him a number built through an algorithm.
In Portugal, the term Taxpayer Number is also used to refer to the Nº Tax Identification.
It is assigned by the Tax and Customs Authority, a body of the Ministry of Finance and Public Administration, in the case of natural persons and legal persons not subject to registration in the National Register of Legal Persons (RNPC).
The Tax Identification Number is associated with and made available on the Citizen Card or in a document issued for this purpose, when requested separately.
The tax identification number can be requested by any citizen at any time.
Note: At the time of application, non-resident tax citizens in national territory are required to appoint a tax representative domiciled in Portugal (natural or legal person).
Only for nationals residing in the European Union, Iceland or Norway, the designation of tax representative is merely optional.
I live in Brazil, but I want to get the NIF. How should I do it?
First of all, you should think about who your Tax Representative may be in Portugal. This Tax Representative will be responsible for complying with the taxpayer's tax obligations (such as Income Tax Returns, for example, if applicable) and the payment of fines if the represented does not make the necessary declarations.
Thus, to apply for the NIF, you must fill out the necessary forms (see below) and send them together with the other documents requested to the Tax and Customs Authority.
In these forms it is essential that all data are completed by both the applicant and the tax representative.
What documents does the Tax and Customs Authority require for the assignment of the NIF?
In order for you to be assigned a NIF, the Tax and Customs Authority will require the following documents, in your case:
1. Applicants of Portuguese nationality, residing in Brazil:
– Copy of the valid identification document (identity card, citizen card or passport) of the applicant;
– Annex II duly completed (click here to get it), signed and apostille;
– Proof of residence (electricity bill, water, telephone, etc.) of the applicant;
– Copy of the Tax Representative's identification document;
– Annex III duly completed (click here to get it);
2. Applicant for foreign nationality, resident in Brazil:
– Copy of the applicant's valid identification document;
– Proof of residence (electricity bill, water, telephone, etc.) of the applicant;
– Annex II duly completed (NIF), signed and apostilled;
– Copy of the identification document of the Tax Representative;
– Annex III duly completed (click here to get it).
If you live in Portugal, and have all the requested documents, you must appear at the address below:
Tax and Customs Authority
Taxpayer Registration Services
“NIF assignment resit”
Avenida Joºao XXI, nº 76 – 6º floor
1049-065 – Lisbon
Portugal
After the assignment of the NIF, the Tax and Customs Authority will inform the applicant or tax representative in Portugal, by electronic or postal means, of the respective issue.
I already had a NIF, I made a Citizen Card with the address in Brazil and received a letter from Finance asking to appoint a Tax Representative in Portugal. Does this prevent the issuance of the Citizen Card?
No. The Citizen Card will continue to be issued normally.
But in order not to have pending matters, appoint your Tax Representative in Portugal (see below):
To appoint a Tax Representative, the Tax and Customs Authority will require the following documents, in your case:
1. Applicants of Portuguese nationality, residing in Brazil:
– Copy of the valid identification document (identity card, citizen card or passport) of the applicant;
– Appointment of the Tax Representative duly completed (click here to get it), signed and apostille;
– Proof of residence (electricity bill, water, telephone, etc.) of the applicant;
– Copy of the identification document of the Tax Representative;
– Annex III duly completed (click here to get it);
2. Applicant for foreign nationality, resident in Brazil:
– Copy of the applicant's valid identification document;
– Proof of residence (electricity bill, water, telephone, etc.) of the applicant;
– Appointment of the Tax Representative duly completed (click here to get it), signed and apostille;
– Copy of the identification document of the Tax Representative;
– Annex III duly completed (click here to get it).
As soon as the tax representative (Resident in Portugal) has all the requested documents, he must appear at the address below:
Tax and Customs Authority
Taxpayer Registration Services
“Appointment of Tax Representative”
Avenida Joºao XXI, nº 76 – 6º floor
1049-065 – Lisbon
Portugal
Legislation
Decree-Law No.º 14/2013, of January 28
General Tax Law, approved by Decree-Law No.º 398/1998 of December 17.
Law No. º 7/2007, of February 5 (creates the Citizen Card).
Source: consuladoportugalsp.org.br
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