New Procedures to request tax residency certificates as from 1st January 2022 have been announced by the AT.
The Tax and Customs Authority (AT) simplified the procedure for the Certification of Residence Tax on forms from foreign tax administrations.
As of January 1, 2022, you no longer need to send the foreign forms to the tax office to be signed and stamped.
The application must be made at the Tax Portal namely, https://www.portaldasfinancas.gov.pt. You will need to log in with your NIF (tax number) and your personal password for the Tax Portal. Once logged on please type the word “certidao” in the search field on the home page and then select the second option, which corresponds to “Request Fiscal Residency Certificate”. Complete the details and do not tick anything in field Q5, where the existence of a form is mentioned.
After filling in the information click submit and you will immediately get your certificate of Tax Residence. You must attach this document to the duly completed foreign form and send it to the foreign entity for which it is intended.
The Portuguese Tax Authority has already made all foreign tax offices for which it has signed Double Taxation Agreements aware of this new procedure.
The process has been simplified and you no longer are required to post the foreign return to be authenticated to the Portuguese Tax Authorities.
The tax residency certificate issued through the Portuguese Tax Portal is a secure document with a reliable form of validation and is the only document that certifies tax residency in Portugal for the purposes of benefiting from the provisions of the Double Taxation Agreements.