Non-EU/EEA individual founder — fiscal representative for the first NIF
Verified
FACT ID · incorp-foreign-individual-fiscal-rep
Canonical value
A founder resident outside the EU/EEA needs a Portugal-resident fiscal representative to obtain and hold their Portuguese NIF while non-resident. The requirement ceases once they become a Portuguese tax resident, when the representation is replaced by adherence to electronic notifications (Portal das Finanças / ViaCTT). Residents of the EU/EEA (plus Norway, Iceland, Liechtenstein) are exempt from the outset.●Verified ·
Issuing authority
Autoridade Tributária — Representação Fiscal (Portal das Finanças)
Legal instrument
LGT Art. 19.º
Last verified
Review cadence
quarterly
Notes
Sequencing matters: the fiscal representative is what lets a non-resident obtain the first NIF; e-notifications becomes the alternative only once the person is set up in the Portal / becomes resident. Confirmed against the AT Representação Fiscal FAQ (items 4627/4634; failure when required is a €75–€7,500 fine). Consistent with the Tax Residency service, which ceases the representative and sets up e-notifications on becoming resident.
Change history
Initial captureA founder resident outside the EU/EEA needs a Portugal-resident fiscal representative to obtain and hold their Portuguese NIF while non-resident. The requirement ceases once they become a Portuguese tax resident, when the representation is replaced by adherence to electronic notifications (Portal das Finanças / ViaCTT). Residents of the EU/EEA (plus Norway, Iceland, Liechtenstein) are exempt from the outset.
No further changes recorded yet — unchanged since it was first captured.
