Certificate of Fiscal Residence – What is it?

The tax residence certificate issued through the Portal das Finanças is the only document that proves the fiscal residence in Portugal for the activation of the Convention to Avoid Double Taxation.

What is the purpose of the Certificate of Fiscal Residence?

The purpose of the Certificate of Fiscal Residence is to prove, to international entities or authorities, the fiscal residence in Portugal, for the purposes of the application of double taxation elimination conventions. This certificate came into force on 1 January 2022.

This measure aims to simplify the certification of tax residence. Previously the process consisted of sending foreign tax forms to the AT, which implied waiting for their return, after being authenticated.

This way, the process becomes more agile and automated, reducing waiting times, since the issuing of this certificate can take up to 5 working days, a considerable reduction when compared to the old method.

Informações necessárias para requerer o Certificado de Residência Fiscal

Some information needed in order to be able to fill in the certificate properly, namely:

  • Identification of the Entity Paying the Income (Paying Entity) – This includes the country, name and address of the entity.
  • Reason for Request – In this case, it will be to trigger the convention to avoid double taxation of income.
  • The Nature of Income – Dependent work, or dividends for example.
  • Income – Year in which the income was earned, its value and currency.

If you wish to obtain more information about this matter, please contact us.