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Fiscal Representative in Portugal: Who Needs One and How to Remove It
If you live outside the European Union and want a Portuguese tax number (NIF), you will quickly hear about the fiscal representative (representante fiscal). This guide explains what a fiscal representative is, who needs one, what they are responsible for and how to stop needing one.
What is a fiscal representative?
A fiscal representative is a person or company resident in Portugal who represents a non-resident taxpayer before the Portuguese Tax Authority (AT). In practice the representative:
- is registered with the tax authority as your representative, linked to your NIF;
- receives tax letters and notifications on your behalf and passes them on to you;
- helps you meet your tax obligations in Portugal, if you have any.
The representative is typically a lawyer, a certified accountant (contabilista certificado) or a specialised company. They are not liable for paying your taxes — that stays with you — but they act as your point of contact with the tax authority.
Who needs a fiscal representative?
The rule comes from article 19 of the Portuguese General Tax Law (Lei Geral Tributária). It depends on where you live, not on your nationality:
| Where you live | Fiscal representative? |
|---|---|
| Portugal (tax resident) | No |
| Another EU/EEA country | No — you can register with your foreign address (you may appoint one voluntarily) |
| Outside the EU/EEA (UK, USA, Canada, Brazil, Switzerland…) | Generally yes, especially for the first NIF request — unless you opt in to electronic notifications and qualify for the exemption |
So a British or American citizen living in France does not need one, while a French citizen living in Switzerland or the UK usually does.
Why is a representative needed for the first NIF?
To request a NIF online through the tax authority's e-Balcão you need Portal das Finanças credentials — which you do not have before you have a NIF. The first request from abroad is therefore usually submitted by someone who already has access. For non-EU residents, the tax authority also needs a Portuguese contact point for notifications, which is exactly what the fiscal representative provides.
Can you remove your fiscal representative later?
Often, yes. Non-residents from outside the EU/EEA can be exempted from appointing a representative if they opt in to electronic notifications, so that the tax authority can reach them digitally. The usual path is:
- Get your NIF with the help of a representative.
- Request your Portal das Finanças password. It is sent by post to your registered address — for non-EU residents this is often the representative's address, who forwards it to you.
- Activate electronic notifications (notificações eletrónicas) in the Portal das Finanças.
- End the representation. The representative can cease it, or you can request it, once the electronic notifications are active.
Important: if you have ongoing tax obligations in Portugal — for example you own or rent out property, have Portuguese income or are about to sign a deed — check with a lawyer or accountant before removing your representative, so that no deadline or notification is missed.
What happens when you move to Portugal?
When you become a resident, update your tax address to your Portuguese address at a tax office or online. As a resident you no longer need a fiscal representative, and the representation should be ended.
How GetNIF handles fiscal representation
With GetNIF, a Portuguese lawyer — your GetNIF Buddy — files your NIF request. If you need a fiscal representative, you can name someone you know in Portugal (at no extra cost) or appoint one of our partner accountants (annual fee). You track the whole process in your dashboard.
FAQ
Is a fiscal representative the same as a power of attorney?
No. A power of attorney authorises someone to act for you in specific acts (such as requesting the NIF). Fiscal representation is a registered, ongoing role linked to your NIF.
I am a US citizen living in Spain. Do I need one?
No. What matters is your country of residence; Spain is in the EU.
Can a friend or family member be my representative?
Yes, any person or entity resident in Portugal with full legal capacity can accept the role, but they take on the responsibility of receiving and forwarding your tax correspondence.
Need a NIF from outside the EU? Apply with GetNIF: a Portuguese lawyer files your request, and you choose who represents you. New to the topic? Start with what a NIF is.