Tax Identification
What is a Tax Identification Number (NIF)?
A Tax Identification Number (NIF — Número de Identificação Fiscal) is a unique numerical identifier assigned to individuals and entities by the tax authorities in Portugal. It serves as a reference number for tax purposes and is used in all financial and tax-related transactions.
What is a Tax Identification Number for Companies (NIPC)?
NIPC — Número de Identificação de Pessoa Colectiva: Tax Identification Number for Companies — The NIF for Companies is the tax number used in Portugal to unequivocally identify a company in financial transactions and tax payments (IRC).
Who can be considered a mixed vat-taxpayer?
Mixed taxable persons are those who, in the course of their activity, simultaneously carry out taxable operations that confer the right to deduction and exempt operations that do not confer this right.