# Proof of address for NIF?



## caju (May 11, 2015)

Moving to Portugal in couple of months, I'll be in an AirBnb for the first 6 weeks while I get things sorted and look for an apartment to rent. To rent an apartment (among other things), I'll need a NIF, so that's near the top of my to-do list on arrival. Do I need proof of address to get a NIF? If so, how exactly am I supposed to get proof of address when I'm in a 6-week AirBnb? 

Seems like a bit of a catch 22 situation, or am I missing something?


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## hktoportugal (Feb 25, 2019)

If you are a non EU resident you need to get a fiscal representative to apply for the NIF, all of this can be arranged before you move to Portugal and is pretty seamless (power of attorney, ID proof). When we bought our first property in Portugal we were still living outside the EU. Even though I am an EU citizen that still meant I had to get fiscal representation to get the NIF. If you apply in Portugal you need to supply proof of address or go to the tax office with a good friend that is a permanent resident and willing to stand guarantee for you in case you default on any tax obligations. So would need to be a very good friend ;-)


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## dancebert (Jun 4, 2015)

caju said:


> If so, how exactly am I supposed to get proof of address when I'm in a 6-week AirBnb?


Non-residents can get a NIF. You need a printed document from your home country that has your address, e.g. a utility bill, bank account statement, or a government issued card, e.g. drivers license. On a 4 week trip to Portugal, I used my Thailand motorcycle license with an accompanying notarized translation to English from a law firm.

If you have a Facebook account, in the Files section of the group Americans & FriendsPT there's a document titled Getting NIF_July 1 19.pdf. It has 2 errors about Financial Representative: 1) They're NOT liable for your taxes unless they are managing your assets or you are doing an economic activity that generates VAT; 2) A Fin Rep must be either a citizen or have been granted permanent residence.


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## dancebert (Jun 4, 2015)

hktoportugal said:


> and willing to stand guarantee for you in case you default on any tax obligations.


In 3 1/2 years I've never seen the claim of the tax liability of the Financial Representative backed up by a link to a government source. Fin Reps are liable only if they're managing assets or their client's economic activity generates VAT.


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## hktoportugal (Feb 25, 2019)

dancebert said:


> In 3 1/2 years I've never seen the claim of the tax liability of the Financial Representative backed up by a link to a government source. Fin Reps are liable only if they're managing assets or their client's economic activity generates VAT.


I also never saw this in writing but was told this would be the case when I went to get my NIF with a Portuguese friend. Because of what they told him at the tax office he didn't feel comfortable cosigning with me as he didn't want to assume any tax liabilities, be responsible for forwarding communication from financas etc. So we went the fiscal representative route.


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## dancebert (Jun 4, 2015)

hktoportugal said:


> Because of what they told him at the tax office he didn't feel comfortable cosigning with me as he didn't want to assume any tax liabilities,...


Wouldn't be the first time a clerk didn't know the law. Not that it matters to you now, but Fiscal Representatives haven't been liable for their client's taxes since 1988, excluding when the Fiscal Representative manage the client's assets, or the client's economic activity generates VAT.

In the 1984 law, a Fiscal Representative: (all quotes translate by google)
"..., and shall be liable to the tax due for the operations carried out by the represented party. "
In the 1988 and 2012 revisions of the law, a Fiscal Rep:
"...and ensure compliance with their tax obligations.

InTax, a tax consulting firm, says there are 2 types of Tax Representation in Portugal: Tax Representation in IRS and Tax representation in VAT. Fiscal Reps for the IRS duties include "... ensuring that payment is made within the deadlines. " Fiscal reps for VAT: "The tax representative must have a power of attorney with sufficient powers to do so, and must comply with all VAT obligations, including that of registration, and shall be liable to the tax due for the transactions performed by the represented."

There's an unambiguous difference between 'shall be liable' and 'ensure compliance'/'ensuring the payment is made'.

1984 Código do IVA
1988 Código do IRS
2012 http://lexit.informador.pt/biblioteca/2BDB.0762
Intax Representação Fiscal em Portugal
Sites are in Portuguese. Chrome browser translates.


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