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, by naming a fiscal representative (a Portuguese citizen or resident in Portugal). Once you obtain residency, you update your details with the tax authority.
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.
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 per year in Portugal — 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 without having been a tax resident in the previous 5 years, you may be eligible for the Non-Habitual Resident (NHR) tax regime.
Benefits:
- Certain types of income taxed at a 20% flat rate for 10 years
- Possible exemption on foreign-source income (under certain conditions)
The application is made to the tax authority in the year following your first year of residency.
⚠️ Note: The NHR regime has undergone recent legislative changes. Consult an accountant to verify your eligibility before planning around this regime.
✅ 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 need residency or a fiscal representative as a non-resident.
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Opening an atividade follows the same process for everyone — Portal das Finanças, “Declarar Início de Atividade”. 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.
