If you are a foreign citizen, and for any reason need to apply for the Taxpayer Identification Number in Portugal (NIF as called in Portugal), you can do it at any Tax Authorities office in Portugal, as follows:
1) If you are national or resident of a European Union country or have dual-citizenship, simply present your ID national european citizen Card, and proof of address of your residence in Europe.
2) If you are from a country outside the European Union, you need to appoint a Fiscal Representative in Portugal, who should be a Portuguese citizen or have a permanent residence authorization in Portugal. Since April 2016 the temporary residence holders can not be tax representatives. Your tax representative must present his ID or Portuguese Citizen Card or Permanent Residence Card, and his Taxpayer Number. You just need to show your passport, and a proof of your address in your origin country. You must also have the stamp in the passport of entry in the country. If you entered through an uncontrolled border, you need to go to the SEF office in 3 days to register your entry.
Your tax address will be aggregated to your fiscal representative, to whom will be send your password to access the Tax Authority Portal, and all correspondence from the Portuguese Tax Authorities. He is also responsible for ensuring compliance with all your tax obligations. If you later obtain a residence authorization, you then can disaggregate the representative.
The Tax Id Number (NIF) is assigned immediately when requested, being provided immediately a taxpayer registration document, with your official Number.
You can also apply for the Tax Id Number (NIF) even not being in Portugal. The request should be made directly by your tax representative in Portugal. and it's necessary for that a certified copy of the passport and a specific power of attorney for this purpose.
We provide the Fiscal Representation services in case you need. Any questions or additional information, send message or leave your comment.
If you want to get the Portuguese Tax Id Number to start a business or activity in Portugal, and get the Portuguese Residence Visa (Visa D2), see this article.