In a note published on the website, the Tax and Customs Authority (AT) explains that foreign citizens have two ways to submit the application: digitally using the e-counter feature or through in-person service, by prior appointment.

As foreign citizens are still unable to authenticate themselves on the Tax Portal to submit the application on the e-counter, this task will have to be carried out by a legal representative of the new resident, someone with a power of attorney with power to do so. This person may be a lawyer or a solicitor, in which case the powers of attorney do not require notarization.

For the representative to proceed with the request, simply go to the e-counter and click on “register new question”. In the “tax or area” field, select the penultimate line, with the name “taxpayer registration”. In the “type of question” field, select the option: “Identify”. Finally, in the “question” item, select the fifth option, where it says: “Atrib/Alter CNPJ-Singulares”.

From there, the request is made and the necessary documents are attached.

According to an information leaflet published by the AT, it is necessary to send three pieces of evidence: a copy of the “civil identification document, namely the passport of the citizen to be registered”; the “document stating the address abroad, unless this is stated on the identification document”; and the “civil identification document of the legal representative and the necessary power of attorney”. The Tax Portal allows you to consolidate the various documents into a single document.

Alternatively, anyone who wants to deal with these procedures in person at a tax office or at a citizen's shop must make an appointment in advance, which can be done on the Tax Office's website or by calling the AT. On the website, the request is sent on the “contacts” page, and there is no need to personally authenticate yourself on the portal; to schedule an appointment by phone, you must call 217 206 707.

A leaflet with more details – in Portuguese, English and French – on how citizens should proceed is published on the AT website. In the note, the AT explains that these resources, aimed at foreign citizens, were designed to “facilitate” the quality of the service provided by the Tax Office.

According to information from the AT, registration as a taxpayer “is mandatory for all citizens, whether national or foreign, resident or non-resident, who, under the terms of the law, are subject to compliance with tax obligations or intend to exercise their rights with” the AT.

Obtaining a NIF is “an essential condition for many everyday activities, not only tax-related, but also related to employment, contracts, opening bank accounts and Social Security”, says the AT.