A tax number for foreigners and a fiscal representative: when it is required
A foreign national who is not resident may need a Portuguese tax number before having a relationship with the tax authority. The Tax Authority leaflet «Tax identification number for foreign citizens – non-residents» (metadata from July 2025) describes the request and the fiscal representative.
Visa and residence rules are not covered here. The leaflet is the source of this summary.
How the tax number is requested
According to the leaflet, the tax number is requested through the e-balcão, via a legal representative, or in person by appointment, at a tax office or a Citizen Shop.
A fiscal representative when the number is issued
The leaflet says that appointing a fiscal representative is not mandatory when the tax number is issued to a non-resident.
When a tax relationship begins
When a tax legal relationship is created — the leaflet gives as examples a property, a vehicle, an employment contract or self-employment — there are 15 days to appoint a fiscal representative or to join electronic notifications.
That appointment is optional for people who live in the European Union, Norway, Iceland or Liechtenstein.
Self-employment from a third country
Non-residents with an address in a third country who carry on self-employment in Portugal must appoint a VAT fiscal representative before starting the activity.
A tax-number request made by the person, when they come from a third country, requires an entry visa in the passport, except for the exceptions the leaflet describes. Those exceptions are not reproduced here.
Key takeaways
- A non-resident tax number is requested through the e-balcão, via a legal representative, or in person by appointment.
- Naming a fiscal representative is not mandatory merely because a non-resident tax number is issued.
- When a tax relationship is created, the leaflet indicates 15 days for a representative or electronic notifications, with its own rule for residents of the EU, Norway, Iceland and Liechtenstein.
- Self-employment with an address in a third country requires a VAT fiscal representative before the activity starts.
Frequently asked questions
Official sources
- Tax Authority leaflet — tax number for non-resident foreign citizens (opens in a new tab)
Autoridade Tributária e Aduaneira ·
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