VAT Português

Portuguese VAT number (NIF / Número de Contribuinte): 9 digits with a mod-11 check

Portugal's VAT number is the NIF (Número de Identificação Fiscal), also called Número de Contribuinte: the prefix PT followed by 9 digits, e.g. PT123456789. The same number serves individuals and companies — there is no separate VAT ID, which makes the NIF Portugal's universal tax identifier.

The 9th digit is a mod-11 check digit: multiply the first 8 digits by weights 9,8,7,6,5,4,3,2, sum, take 11 − (sum mod 11); if the result is 10 or 11 the check digit becomes 0. The first digit classifies the holder — and that's where most of the structure lives.

What the first digit tells you

• 1, 2, 3 — individuals (pessoas singulares).
• 5 — companies and other collective legal persons (pessoas colectivas).
• 6 — public administration entities.
• 7 — other entities (estates, condominiums, non-resident structures, etc.).
• 8 — sole traders (empresário em nome individual, mostly historical).
• 45, 70, 71, 72, 74, 75, 77, 78, 79, 90, 91, 98, 99 — non-residents and special categories.

Common pitfalls

• NIF = VAT: in Portugal you don't have a distinct VAT number — the NIF is what goes in the PT VIES lookup.
• Invalid leading digit: a NIF starting with 4 (alone) or 0 is generally invalid; the first digit must fall in the allowed classes above.
• “Pedir o NIF na fatura”: consumers add their NIF to purchases for tax deductions (e-fatura) — that personal NIF (starting 1/2/3) is valid for VIES only if the person is VAT-registered.

FAQ

Is the NIF the same as the VAT number? Yes. Portugal uses the single 9-digit NIF for both income tax and VAT; prefix it with PT for the EU VAT ID.

How is the check digit computed? Weights 9 down to 2 over the first 8 digits, then 11 − (sum mod 11), with 10/11 mapped to 0.

Does a company NIF always start with 5? Most do, but 6 (public), 7 (other entities) and 9-series (non-residents/special) are also collective. Individuals start with 1, 2 or 3.