{"id":1881,"date":"2022-07-13T16:41:42","date_gmt":"2022-07-13T14:41:42","guid":{"rendered":"https:\/\/www.imovel.pt\/?p=1881"},"modified":"2022-09-07T22:53:07","modified_gmt":"2022-09-07T20:53:07","slug":"o-que-e-nif","status":"publish","type":"post","link":"https:\/\/www.imovel.pt\/news\/financas\/o-que-e-nif","title":{"rendered":"O que \u00e9 NIF, para que serve e como solicitar"},"content":{"rendered":"

O que \u00e9 NIF? \u2013 Muitos querem apenas saber qual o significado desta sigla, outros querem ter mais informa\u00e7\u00f5es sobre a atribui\u00e7\u00e3o de um n\u00famero fiscal a cada cidad\u00e3o. Seja qual for o teu caso e quais sejam as tuas d\u00favidas, esperamos responder a grande parte delas com este artigo. Continua a ler para saberes mais.<\/p>\n

O N\u00famero de Identifica\u00e7\u00e3o Fiscal (NIF) dos contribuintes portugueses, bem como os procedimentos a adotar com vista \u00e0 respetiva atribui\u00e7\u00e3o e gest\u00e3o, foram institu\u00eddos e regulados originalmente pelo Decreto-Lei n.\u00ba 463\/79 de 30 de novembro. Devido \u00e0 necess\u00e1ria simplifica\u00e7\u00e3o e harmoniza\u00e7\u00e3o da lei, veio o Decreto-Lei n.\u00ba 14\/2013 de 28 de janeiro<\/a><\/span>, clarificar a legisla\u00e7\u00e3o em vigor.<\/p>\n

 <\/p>\n

O que \u00e9 NIF?<\/h2>\n

A sigla NIF traduz-se em N\u00famero de Identifica\u00e7\u00e3o Fiscal<\/strong>, tratando-se de um n\u00famero sequencialmente atribu\u00eddo aos contribuintes do Estado Portugu\u00eas<\/strong>, destinado exclusivamente ao tratamento de informa\u00e7\u00f5es de car\u00e1cter fiscal e aduaneiro. Esta atribui\u00e7\u00e3o \u00e9 obrigat\u00f3ria para pessoas singulares e coletivas sujeitas ao cumprimento de obriga\u00e7\u00f5es junto da Autoridade Tribut\u00e1ria e Aduaneira, sendo desta entidade, a compet\u00eancia na atribui\u00e7\u00e3o de NIF.<\/p>\n

 <\/p>\n

Como pedir NIF?<\/h2>\n

A inscri\u00e7\u00e3o de pessoa singular<\/strong>, para efeitos de atribui\u00e7\u00e3o de NIF, pode ser requerida pelo interessado num servi\u00e7o local de Finan\u00e7as. Neste caso, o NIF \u00e9 composto por 9 d\u00edgitos, sendo os 8 primeiros sequenciais e o \u00faltimo um d\u00edgito de controlo. O primeiro d\u00edgito pode variar entre os algarismos 1 a 4.<\/p>\n

De referir ainda que, \u201co exerc\u00edcio de qualquer atividade por pessoa singular, bem como a titularidade de estabelecimento individual de responsabilidade limitada, n\u00e3o determina a atribui\u00e7\u00e3o de novo NIF.\u201d<\/p>\n

Conforme estabelece o artigo 9\u00ba do Decreto-Lei n.\u00ba 14\/2013 de 28 de janeiro<\/a><\/span>, para a atribui\u00e7\u00e3o de um n\u00famero de identifica\u00e7\u00e3o fiscal s\u00e3o considerados e devidamente recolhidos os seguintes elementos identificativos do interessado:<\/p>\n

\"\"
Fonte: portaldascomunidades.mne.gov.pt<\/figcaption><\/figure>\n
    \n
  1. Nome completo;<\/li>\n
  2. Domic\u00edlio fiscal;<\/li>\n
  3. Estatuto fiscal previsto no CIRS;<\/li>\n
  4. Naturalidade;<\/li>\n
  5. Nacionalidade;<\/li>\n
  6. Data de Nascimento;<\/li>\n
  7. Sexo;<\/li>\n
  8. N\u00famero do documento de identifica\u00e7\u00e3o civil;<\/li>\n
  9. N\u00famero de Identifica\u00e7\u00e3o Banc\u00e1ria (NIB);<\/li>\n
  10. Grau de defici\u00eancia (se aplic\u00e1vel);<\/li>\n
  11. Contactos telef\u00f3nicos;<\/li>\n
  12. Correio eletr\u00f3nico.<\/li>\n<\/ol>\n

    Depois de atribu\u00eddo, o NIF passa a ser considerado igualmente um elemento de identifica\u00e7\u00e3o do contribuinte.<\/p>\n

    No caso de pessoa coletiva<\/strong>, o NIF destas corresponde ao N\u00famero de Identifica\u00e7\u00e3o de Pessoa Coletiva (NIPC) e deve ser atribu\u00eddo pelo Registo Nacional de Pessoas Coletivas<\/a><\/span> (RNPC).<\/p>\n

    Para efeitos de atribui\u00e7\u00e3o de NIPC, s\u00e3o recolhidos os seguintes dados:<\/p>\n

      \n
    1. Denomina\u00e7\u00e3o social;<\/li>\n
    2. Natureza jur\u00eddica;<\/li>\n
    3. Data de constitui\u00e7\u00e3o da entidade;<\/li>\n
    4. Sede;<\/li>\n
    5. NIF do representante legal;<\/li>\n
    6. Contactos telef\u00f3nicos;<\/li>\n
    7. Correio eletr\u00f3nico.<\/li>\n<\/ol>\n

       <\/p>\n

      O que \u00e9 o NIF de Heran\u00e7a Indivisa?<\/h2>\n

      Existe uma outra situa\u00e7\u00e3o<\/strong> em que deve ser atribu\u00eddo um N\u00famero de Identifica\u00e7\u00e3o Fiscal, que o caso da Heran\u00e7a Indivisa<\/a><\/span>. Esta necessidade surge decorrente das obriga\u00e7\u00f5es fiscais a que a heran\u00e7a est\u00e1 sujeita, e para que seja poss\u00edvel garantir o cumprimento destas.<\/p>\n

      Uma heran\u00e7a<\/a><\/span> n\u00e3o tem personalidade jur\u00eddica e, enquanto esta permanecer indivisa, ou seja, enquanto n\u00e3o for distribu\u00edda pelos herdeiros, estes n\u00e3o podem pagar os impostos de um patrim\u00f3nio que n\u00e3o det\u00eam.<\/p>\n

      Assim, \u00e9 atribu\u00eddo um NIF \u00e0 heran\u00e7a indivisa para que o cabe\u00e7a-de-casal possa proceder ao pagamento dos impostos usando dinheiro da heran\u00e7a.<\/p>\n

       <\/p>\n

      Obrigatoriedade de identifica\u00e7\u00e3o fiscal<\/h2>\n

      De acordo com o artigo 29.\u00ba do Decreto-Lei anteriormente mencionado, \u201c\u00e9 obrigat\u00f3ria a men\u00e7\u00e3o do NIF em todas as declara\u00e7\u00f5es<\/strong>, participa\u00e7\u00f5es, guias de entrega de imposto, requerimentos, peti\u00e7\u00f5es, exposi\u00e7\u00f5es, reclama\u00e7\u00f5es, impugna\u00e7\u00f5es, recursos, ou quaisquer outros documentos que sejam ou devam ser apresentados nos servi\u00e7os de Administra\u00e7\u00e3o Tribut\u00e1ria.\u201d Nas intera\u00e7\u00f5es com a Autoridade Tribut\u00e1ria, os contribuintes devem apresentar o documento comprovativo do seu n\u00famero de contribuinte.<\/p>\n

      Para finalizar, referir que \u00e9 da compet\u00eancia da Autoridade Tribut\u00e1ria (AT), a gest\u00e3o do registo de contribuintes. O desenvolvimento, manuten\u00e7\u00e3o e seguran\u00e7a do sistema inform\u00e1tico adequado \u00e0 atribui\u00e7\u00e3o e gest\u00e3o de NIF \u00e9 igualmente assegurado por esta entidade.<\/p>\n","protected":false},"excerpt":{"rendered":"

      O que \u00e9 NIF? \u2013 Muitos querem apenas saber qual o significado desta sigla, outros querem ter mais informa\u00e7\u00f5es sobre a atribui\u00e7\u00e3o de um n\u00famero fiscal a cada cidad\u00e3o. Seja qual for o teu caso e quais sejam as tuas d\u00favidas, esperamos responder a grande parte delas com este artigo. Continua a ler para saberes […]<\/p>\n","protected":false},"author":2,"featured_media":1891,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[149],"tags":[208,209,207],"class_list":["post-1881","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financas","tag-nif","tag-numero-de-identificacao-fiscal","tag-o-que-e-nif"],"yoast_head":"\nO que \u00e9 NIF, para que serve e como solicitar - im\u00f3vel.pt News<\/title>\n<meta name=\"description\" content=\"Seja qual for o teu caso e quais sejam as tuas d\u00favidas sobre o que \u00e9 NIF, esperamos responder a grande parte delas com este artigo.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.imovel.pt\/news\/financas\/o-que-e-nif\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"O que \u00e9 NIF, para que serve e como solicitar\" \/>\n<meta property=\"og:description\" content=\"Seja qual for o teu caso e quais sejam as tuas d\u00favidas sobre o que \u00e9 NIF, esperamos responder a grande parte delas com este artigo.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.imovel.pt\/news\/financas\/o-que-e-nif\" \/>\n<meta property=\"og:site_name\" content=\"im\u00f3vel.pt News\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/imovel.pt\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-13T14:41:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-07T20:53:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.imovel.pt\/news\/wp-content\/uploads\/2022\/07\/O-que-e-NIF-para-que-serve.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1110\" \/>\n\t<meta property=\"og:image:height\" content=\"739\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"im\u00f3vel.pt\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"im\u00f3vel.pt\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo estimado de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.imovel.pt\\\/news\\\/financas\\\/o-que-e-nif#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.imovel.pt\\\/news\\\/financas\\\/o-que-e-nif\"},\"author\":{\"name\":\"im\u00f3vel.pt\",\"@id\":\"https:\\\/\\\/www.imovel.pt\\\/news\\\/#\\\/schema\\\/person\\\/5d403e48cef3333473719d7916dc7ae4\"},\"headline\":\"O que \u00e9 NIF, para que serve e como solicitar\",\"datePublished\":\"2022-07-13T14:41:42+00:00\",\"dateModified\":\"2022-09-07T20:53:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.imovel.pt\\\/news\\\/financas\\\/o-que-e-nif\"},\"wordCount\":720,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.imovel.pt\\\/news\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.imovel.pt\\\/news\\\/financas\\\/o-que-e-nif#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.imovel.pt\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/O-que-e-NIF-para-que-serve.png\",\"keywords\":[\"NIF\",\"N\u00famero de Identifica\u00e7\u00e3o Fiscal\",\"O que \u00e9 NIF\"],\"articleSection\":[\"Finan\u00e7as\"],\"inLanguage\":\"pt-PT\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.imovel.pt\\\/news\\\/financas\\\/o-que-e-nif#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.imovel.pt\\\/news\\\/financas\\\/o-que-e-nif\",\"url\":\"https:\\\/\\\/www.imovel.pt\\\/news\\\/financas\\\/o-que-e-nif\",\"name\":\"O que \u00e9 NIF, para que serve e como solicitar - 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