A Portuguese taxpayer ID number ("NIF") is absolutely necessary for anyone intending to conduct a transaction subject to registration in Portugal, from the purchase of insurance to purchasing or rental of real estate.
If the taxpayer (individuals or businesses) is not EU-resident it is compulsory to also appoint a resident tax representative. We act as tax representative in Portugal of non-resident individuals and businesses and assist them with complying with Portugal tax regulations.
Non EU residents need a fiscal representative to request the number and to be registered on their behalf for the receipt of tax department correspondence.
The Fiscal Representative is legally responsible for informing the taxpayer regardiing tax obligations and other charges, ensuring contact with the Tax Agency, informing the taxpayer of fiscal requirements and ensuring that payment is made within deadlines.