Paperwork
Why does everything start with the NIF?
Almost every Portuguese process asks for a NIF, which is why it comes first of four steps, plus one tax question for your adviser. First, the NIF itself, the Portuguese tax number issued by the Autoridade Tributária through the Portal das Finanças; if you are still living in the UK when you apply, you may need a tax representative in Portugal. Second, a residence visa from the Portuguese consular network before you travel: the D7 for pension or passive income is the most common, and the visa portal lists the other categories. Third, after arrival, a residence permit from AIMA, the agency that replaced SEF. Fourth, customs: your belongings are exported from the UK, enter the EU once, and relief from import duty and VAT is claimed with Portuguese customs as isenção por transferência de residência. That is the part we prepare, with a bilingual inventory built from the survey notes. The tax question, NHR and its successor IFICI, belongs with a Portuguese tax adviser.
- NIF · Número de Identificação Fiscal
- Your Portuguese tax number and the first document most people get. Needed for a lease, a bank account, utilities and the visa application. Issued by the Autoridade Tributária; non-residents may need a tax representative.
- D7 or another residence visa · Visto de residência
- The D7 suits people with pension or passive income; other visas cover work and remote work. Apply through the Portuguese consular network before travelling; the visa portal lists the documents.
- Residence permit · Autorização de residência
- Issued in Portugal by AIMA, the agency that replaced SEF. The visa gets you in; the AIMA appointment turns it into residence.
- Transfer-of-residence relief · Isenção por transferência de residência
- Relief from import duty and VAT for household goods you have owned and used for a qualifying period. Claimed with Portuguese customs; we prepare the declaration and inventory.
- NHR and IFICI · Tax regimes (for your adviser)
- NHR has closed to new applicants. Its replacement, IFICI, is narrower and aimed at specific professions. Not a removal document, but worth settling with a Portuguese tax adviser before you plan around it.