procuração
Published 8 November 2026, 19:36
procuração (power of attorney)
A document in which you give another person the right to act on your behalf, listing exactly what they are allowed to do. It is certified by a notary, a lawyer, a solicitador or at a Portuguese consulate. You most often come across it when appointing a tax representative (representante fiscal) to get a NIF, in property transactions and in matters involving minor children.
Where you come across it. Getting a NIF through a representative, registering self-employed activity with Finanças, property transactions, documents for a child.
EU and EEA residents do not need a tax representative, and a non-resident from a third country can do without one by signing up for electronic notifications on the Portal das Finanças — but there are still exceptions, for example for activities involving IVA, and different tax offices interpret the requirements differently. The wording of the power of attorney matters: different powers are required for a NIF, for a transaction and for registering an activity.