The official source behind 1 verified fact in the GrowIN Data Ledger.
| Fact | Value | Verified |
|---|---|---|
| NIF — fiscal representative for non-residents | A taxpayer resident outside the EU / EEA must appoint a Portugal-resident fiscal representative (representante fiscal) when obtaining a NIF. Since Decreto-Lei n.º 44/2022 this obligation is waived where the taxpayer adheres to one of the AT electronic-notification channels (e.g. the single-digital-address service or the Portal das Finanças electronic-notification and citation regime). EU / EEA residents are not required to appoint a representative. |
