Banks, brokers and tax forms abroad often ask for your “TIN” or “tax identification number”. For anyone with Portuguese tax ties, the question is whether that is the NIF. This guide answers it using the Tax Authority’s and the OECD’s published information. It is general information, not tax advice.
Is the NIF the same as the Portugal TIN?
Yes. The NIF (Número de Identificação Fiscal) is Portugal’s tax identification number. In its country sheet for the OECD, Portugal describes the tax identification number allocated by the Tax Authority as a single one that serves every legal effect, with no date of validity: once obtained, it stays the same until the individual’s death. Source: OECD, Portugal – Information on Tax Identification Numbers. For the meaning of the letters, see What Does NIF Stand For?
What does a Portuguese TIN look like?
An individual’s NIF has nine digits: the first eight are sequential and the last one is a check digit. The Tax Authority says that the initial digit is currently 3, and that the number stays the same whether the person is registered as a resident or a non-resident. Company numbers differ: the OECD sheet shows numbers starting with 5 for corporations and public entities. The digit structure and the check calculation are explained in Portuguese NIF Number: Format, Digits & Check Digit. Source: Portal das Finanças, Apply for your NIF.
Which forms ask for your TIN?
Two common cases, described here only as the forms themselves describe them:
- Bank and broker accounts. Financial institutions collect a TIN for every country where you are tax resident, under the OECD’s Common Reporting Standard. The OECD publishes a TIN sheet per country, including Portugal’s.
- US withholding forms. The IRS instructions for Form W-8BEN ask, in some situations, for a foreign tax identifying number issued by your jurisdiction of tax residence (line 6a). See the IRS instructions for Form W-8BEN.
Which country’s TIN a form wants depends on where you are tax resident, not on where you hold a number. If you are unsure, ask the institution or a qualified tax adviser.
Is the NIF also the VAT number?
For businesses, the Portuguese VAT identification number is the taxable person’s NIF with the country prefix PT: the Portuguese rules on intra-EU VAT require invoices to show the supplier’s tax identification number preceded by the prefix “PT”. A personal NIF does not by itself make you a VAT-registered business: the OECD sheet notes that a TIN must exist before an activity can be registered, so the NIF comes first and any activity registration is a separate step with the Tax Authority. Source: AT, Regime do IVA nas Transações Intracomunitárias (in Portuguese, PDF).
What is the difference between NIF, NIPC and NISS?
The NIF is the tax number of an individual. The NIPC is the number of a company or other legal entity, allocated by the national registry of legal persons, and it is also the entity’s tax number. The NISS is the social security number and is not a tax number. See NIPC vs NIF and NIF vs NISS.
Where do you find your TIN?
The OECD sheet lists the Cartão de Cidadão among the official documents that show an individual’s number. If you obtained your NIF through NIF Express, we deliver the nine-digit number to your client portal as soon as it is issued; after you have your Portal das Finanças password, you can also download the comprovativo de NIF there. See how to find or recover your NIF and how the portal login works.
Do you need a Portuguese TIN if you live abroad?
If you deal with Portuguese counterparties, such as a seller, a landlord, a bank or a notary, you will be asked for a NIF. The Tax Authority issues it free of charge, and non-residents can obtain one without travelling. NIF Express is a private consultancy that prepares and files the application: €49.99 for an adult and €74.99 for a minor, with the first year of fiscal representation included. See how to get a NIF without travelling or the NIF online service.
Frequently asked questions
Is the Portuguese NIF the same as a TIN?
Yes. The NIF is Portugal’s tax identification number. The Tax Authority allocates a single number to each individual, and it serves every legal effect.
Does the Portuguese TIN expire?
No. According to Portugal’s OECD country sheet, the number has no date of validity and stays the same until the individual’s death.
How many digits does the Portuguese TIN have?
Nine: the first eight are sequential and the last is a check digit. The Tax Authority says that the initial digit is currently 3.
Is the NIF the same as the Portuguese VAT number?
The Portuguese VAT identification number is the NIF preceded by the prefix PT. A personal NIF does not by itself register you for VAT; that is a separate step with the Tax Authority.
Which TIN should I give to a bank abroad?
Banks ask for a TIN for each country where you are tax resident. If Portugal is one of them, that number is the NIF. If you are unsure where you are tax resident, ask the bank or a qualified tax adviser.
Does a non-resident have the same NIF as a resident?
Yes. The Tax Authority states that the NIF always stays the same, whether the person is registered as a resident or as a non-resident.
Is NIF Express a government service?
No. NIF Express is a private consultancy and the online service of Blue Ocean Immigration. The Portuguese Tax Authority issues the NIF and charges nothing for it.
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