Country guide

Portugal

Portugal uses a 9-digit Número de Identificação Fiscal (NIF) as the core tax identifier. Natural persons receive a NIF from the Autoridade Tributária e Aduaneira, RNPC-registered legal persons use a NIPC that corresponds to their NIF, and the tax authority also assigns NIFs to certain non-RNPC entities, funds, estates, and special non-resident cases.

PT PRT 4 TIN types Last reviewed 2026-06-05

TIN types

4 published formats. Open a type to see examples, structure details, and official sources.

Validate Portugal TIN

Portuguese NIF - General Individuals

Current Individuals

Autoridade Tributária e Aduaneira (Tax and Customs Authority)

General personal NIF assigned to Portuguese and foreign natural persons for tax registration and other administrative uses.

Details

Examples

112 345 670 312 345 674

Where to find it

On the Citizen Card, Taxpayer Card, tax-registration confirmations, and Portal das Finanças or gov.pt services.

Common names

NIF Número de Identificação Fiscal Número de Contribuinte

Structure

1 Series Initial digit identifying the personal NIF series.

2-8 Sequential part Sequential digits assigned by the tax authority.

9 Control digit Digit used to check the number.

Official source

oecd.org info.portaldasfinancas.gov.pt www2.gov.pt diariodarepublica.pt proderam2020.madeira.gov.pt

Portuguese NIF - Non-Resident Final-Withholding Individuals

Current Individuals

Autoridade Tributária e Aduaneira (Tax and Customs Authority)

Special personal NIF for non-resident individuals who only obtain Portuguese-source income subject to final withholding at source.

Details

Examples

451 234 561

Where to find it

In tax-registration records or communications associated with the withholding-agent registration process.

Common names

NIF Número de Identificação Fiscal

Structure

1-2 Special series The 45 series identifies this specific non-resident final-withholding case.

3-8 Sequential part Sequential digits assigned by the tax authority.

9 Control digit Digit used to check the number.

Official source

oecd.org diariodarepublica.pt proderam2020.madeira.gov.pt

Portuguese NIPC/NIF - RNPC-Registered Entities

Current Entities

Registo Nacional de Pessoas Coletivas (National Register of Legal Persons)

NIPC assigned through the RNPC/FCPC system to registered legal persons and equivalent entities, and used as the entity's NIF for tax purposes.

Details

Examples

512 345 678 901 234 567

Where to find it

On the Company Card or Legal Person Card, the electronic company/legal-person card, registry certificates, and RNPC or FCPC records.

Common names

NIPC NIF Número de Identificação de Pessoa Coletiva

Structure

1 Entity series Initial digit identifying an RNPC-registered entity series.

2-8 Sequential part Sequential digits assigned through the registration system.

9 Control digit Digit used to check the number.

Official source

oecd.org diariodarepublica.pt irn.justica.gov.pt registo.justica.gov.pt proderam2020.madeira.gov.pt

Portuguese NIF - AT-Assigned Entities and Estates

Current Entities

Autoridade Tributária e Aduaneira (Tax and Customs Authority)

NIF assigned by the tax authority to certain non-RNPC entities and legally equivalent cases, including non-resident entities with final-withholding income, funds, and estates.

Details

Examples

701 234 563 721 234 569

Where to find it

On AT registration records, taxpayer-card documentation where issued, or other tax-authority documents for the estate, fund, or non-RNPC entity.

Common names

NIF Número de Identificação Fiscal

Structure

1 AT entity series The initial 7 identifies tax-authority-assigned entity and estate cases.

2-8 Sequential part Sequential digits assigned by the tax authority.

9 Control digit Digit used to check the number.

Official source

oecd.org diariodarepublica.pt proderam2020.madeira.gov.pt