Tax id number and tax representative
In practice, no legal act may be performed in Portugal, including the opening of a simple bank account, without all the intervening parties producing a tax identification number. Obtaining this number is therefore the first step to be taken by someone intending to invest, carry on a business or establish a presence in this country.
An individual’s tax identification number may be obtained by the individual from any tax office or from a “Citizen’s Shop” (Loja do Cidadão) upon presentation of an original passport (or national identity card if an EU citizen); or it may be obtained by the individual’s tax representative, who will need a legalised copy of the represented person’s passport (or national identity card if an EU citizen) plus a power of attorney.
In respect of business entities, the tax identification number is simultaneously the corporation tax reference number, the VAT registration number and the company registration number. The number is granted upon setting up a company or registering a permanent establishment. In all other cases it can be obtained in person or by mail from the National Company Registry office (Registo Nacional de Pessoas Colectivas or RNPC), or else online, through the “Company Portal” (Portal da Empresa). In order to obtain it, the individual applicant must produce documentary evidence of the company's existence and of the individual's power to apply for the number in the company's name.
A resident tax representative will typically prepare and file the represented person's annual tax returns and in general represent his/her client before the tax authorities. But having a local tax representative is mandatory only for a non EU/EEA resident individual or business.
Belion Partners can obtain Portuguese tax id numbers under power of attorney and/or provide local tax representative services.
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