Also known as “fiscal representation” or in Portuguese “representação fiscal”, is the link between a non-resident in Portugal and the Portuguese Tax Authority. In practical terms, a tax representative in Portugal acts on behalf of a non-resident in all tax and fiscal matters.
This number is known as NIF (Número de Identificação Fiscal). It is also known as contribution number (Número de Contribuinte) or personal tax number. NIF is nine-digit number.
The taxpayer identification number (TIN) is a form of personal identification that is essential for purchasing goods or services, entering into contracts, opening bank accounts, etc. No one can conduct any financial activity or business without this number.
The Portuguese Parliament approved legislation in September 2009 that establishes a specific tax regime for non-habitual residents. The tax regime for non-habitual residents is characterized by creating tax saving opportunities for individuals who change their tax residence to Portugal.
The tax regime for non-habitual residents is regulated in the Portuguese Personal Income Tax Code and is aimes at attracting certain qualified individuals and investments to our country.