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Work through these in order. Most take days and some take weeks. Record the dates and evidence as you go, because later corrections can take time.

Identity and registration

• Get a NIF. In person at a tax office, or from abroad through a representative. NIF guide
• If your address is outside the EU or EEA, appoint a fiscal representative or activate electronic notifications. Fiscal representation
• Request your Portal das Finanças password. It arrives by post, so do this early. Portal access
• Open a Portuguese bank account. Banks ask for the NIF first.
• Keep the address registered against your NIF current. It is relevant evidence, but it does not replace the legal residency tests. Why the address matters

Residency

• Check both main residency tests: more than 183 days in a qualifying 12-month period, and the habitual-home test. Tax residency
• Note your residency start date. Your first year is a split year and the date sets what you declare. Partial-year residency
• Check whether you qualify for IFICI. The current targeted registration deadline is 15 January of the year after you become resident; confirm the route and deadline that apply to your case. IFICI
• If you held NHR before it closed, confirm what still applies. Existing NHR holders

Income setup

• Freelancing: open activity with Finanças before you issue an invoice. Recibos verdes
• Freelancing: decide simplified regime or organized accounting. Simplified vs organized
• Working remotely for a foreign employer: establish the work-location, payroll and social-security position before your first payslip as a resident. Remote work
• Receiving a pension: check the treaty treatment for your pension type. Pensions · UK pensions
• US citizen: you still file a US return and FBAR. Dual filing · FBAR and FATCA

Habits that save money

• Give your NIF on every receipt. It is how deductions reach your return. e-Fatura
• Keep foreign broker, pension and bank statements from your residency date onward. Anexo J
• Put the calendar in your diary: e-Fatura validation in February, filing April to June. 2026 deadlines

This checklist is general information, not personalised tax advice. Your facts change the answer. Confirm your position with a qualified professional before acting on it.