You’ve moved to Portugal and want to work as a freelancer. You’re not a Portuguese citizen. Can you open an atividade?
Yes. But the process starts one step earlier: with the NIF.
First: the NIF
The NIF (Número de Identificação Fiscal) is your tax identification number. Without it, you can’t open an atividade, issue recibos verdes, or receive professional payments legally.
How to get one:
Go to any Finanças office (tax authority) with:
- Identity document (passport or EU ID card)
- Proof of address (rental contract, utility bill)
The NIF is issued immediately, at no cost.
If you don’t yet have residency in Portugal:
You can get a NIF as a non-resident - and appointing a fiscal representative is no longer mandatory just for the attribution of the NIF (it may become necessary later, depending on your tax situation; requesting the NIF through a representative remains possible). Once you obtain residency, you update your details with the tax authority. Note: what triggers a fiscal representative isn’t nationality but your status - if you stay non-resident, with no seat, permanent establishment or domicile in Portugal or in another EU/EEA country, and carry out taxable operations here where you are the VAT taxable person, appointing one (a representative resident in Portugal and a VAT taxable person) is mandatory; if your tax domicile is in another EU/EEA country it’s optional. Some operations (reverse charge, OSS) are exceptions - art. 30.º of the CIVA.
NIF for digital nomads: do you need one?
If you’re a digital nomad working remotely from Portugal — whether on a D8 visa or just spending time here — you’ll almost certainly need a NIF. You need it to sign a long-term lease, open a Portuguese bank account, get a phone contract, and (if you want to invoice locally or become tax resident) to open an atividade. If you’re not yet resident, you can still get a NIF through the non-resident route above (a fiscal representative is optional for the attribution itself).
EU/EEA citizens
If you’re a citizen of a European Union or European Economic Area country (Iceland, Norway, Liechtenstein):
- You can enter and work freely in Portugal
- No visa or special residence permit is needed
- Simply get a NIF and register your address at the local Câmara Municipal
After that, the process is identical to a Portuguese citizen: open your atividade on Portal das Finanças and start issuing recibos verdes.
Non-EU/EEA citizens
If you come from outside the EU (Brazil, United States, Ukraine, India, etc.):
Option 1 — You have a residence permit: Already have a Portuguese residence title? You can open an atividade exactly like an EU citizen.
Option 2 — You’re in Portugal on a visa: Some visas allow self-employed activity — check your visa type. The D8 visa (digital nomad visa) was created specifically for this: working remotely for foreign clients from Portugal.
Option 3 — You want to move and work legally: The usual path is: apply for a Portuguese residence visa → obtain a residence permit → then open an atividade. You cannot open an atividade as a tourist.
And if your plan is to set up a company (an Lda) rather than open freelance activity, the routes are different: see opening a company in Portugal as a foreigner.
Tax residence: where do you pay taxes?
Regardless of nationality, what determines where you pay IRS is your tax residence.
If you spend more than 183 days in Portugal (in any 12-month period) - or you keep a home here as your habitual residence - you’re a tax resident in Portugal and pay IRS here on your worldwide income.
If you’re only temporarily in Portugal — you may be considered a non-resident and pay taxes only on income sourced in Portugal.
⚠️ If you have income in two countries, double taxation may apply. Portugal has double taxation agreements with many countries — check whether an agreement exists with your country of origin.
Non-Habitual Resident (NHR) regime
If you moved to Portugal recently, note an important change: the NHR (Non-Habitual Resident) regime is closed to new applicants since 2024 - it remains only for those who already qualified by the end of 2023/2024 (a transitional regime). For new residents, the equivalent regime is now IFICI, which is narrower (it covers specific activities).
Benefits:
- Certain types of income taxed at a 20% flat rate for 10 years
- Possible exemption on foreign-source income (under certain conditions)
The deadlines and conditions depend on whether you fall under the transitional NHR regime or apply for IFICI - check your case before planning.
⚠️ Note: The NHR regime has undergone recent legislative changes. Consult an accountant to verify your eligibility before planning around this regime.
When it’s time to declare the NHR or the new IFICI on your IRS, the place for it is Anexo L - see how to fill it.
✅ In summary
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The NIF is the first step — go to any Finanças office with your passport and proof of address. EU citizens can get one immediately; non-EU citizens can get one as non-residents too (a fiscal representative is no longer mandatory just for the attribution).
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Opening an atividade follows the same process for everyone — Portal das Finanças, “Declarar Início de Atividade” (follow our step-by-step guide). What varies is what you need beforehand: EU citizens go straight to it; non-EU citizens need a residence permit or appropriate visa.
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With FIZ you can manage all your activity in Portuguese and English — recibos verdes, declarations, expenses. No accountant needed for day-to-day management.
