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 and you need one to open atividade. If you already have a Portuguese NIF, you keep the same number when you move: each person has only one.
If you need your first NIF:
Book an appointment at a Finanças office. Applying for a NIF through AT is free. You can also apply through e-balcão via a legal representative with a power of attorney. The documents depend on the registration requested: for a non-resident, AT asks for ID and proof of the foreign address; to register an EU/EEA citizen as resident, it lists ID and CRUE. A lease may prove a Portuguese address, but AT does not say that it replaces CRUE during the first months.
Do not assume that an unbooked visit will result in an immediate NIF or that a lease is the only document you need.
If you have just arrived without a NIF, start the application now. While you are still non-resident for tax purposes, AT provides for issuing one with ID and proof of a foreign address; a fiscal representative is not mandatory just to obtain the NIF. If you have already made Portugal your habitual home, do not use a foreign address to get around the missing CRUE: tell AT when you moved and ask how to obtain your NIF. If your NIF is issued with a foreign address, ask AT to update it when you become tax resident and follow the guide to your address and activity before CRUE.
If you still live outside Portugal, whether you need a fiscal representative also depends on your general tax obligations, not only VAT. See the rules for a NIF with a foreign address.
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
- If you stay for more than three months, request the CRUE from your local Câmara Municipal after those three months
You can work for yourself before receiving a CRUE, but you must declare the start of your activity to the tax authority before you begin the work. If you already have a NIF with a foreign address and have just arrived, read how to handle your atividade and tax address before the CRUE.
Other residence routes
If you need a visa or residence permit for self-employed work (for example, if you come from Brazil, the United States, Ukraine or India):
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
-
The NIF is the first step — if you already have one, keep the same number. If you need your first NIF, check the documents for your status and book an appointment or apply through a legal representative via e-balcão.
-
Register before you start work — follow our step-by-step guide. Your tax details and documents depend on your situation: EU/EEA citizens may work before CRUE; if you need a visa or residence permit, check that it allows the work.
-
With FIZ you can manage all your activity in Portuguese and English — recibos verdes, declarations, expenses. No accountant needed for day-to-day management.
