{"id":5876,"date":"2022-06-21T21:29:51","date_gmt":"2022-06-21T21:29:51","guid":{"rendered":"https:\/\/advocaciapinheiro.com\/en\/?p=5876"},"modified":"2022-06-21T21:30:30","modified_gmt":"2022-06-21T21:30:30","slug":"nif-decreto-lei-n-o-14-2013-de-28-de-janeiro","status":"publish","type":"post","link":"https:\/\/advocaciapinheiro.com\/en\/nif-decreto-lei-n-o-14-2013-de-28-de-janeiro\/","title":{"rendered":"NIF | Decreto-Lei n.\u00ba 14\/2013, de 28 de janeiro"},"content":{"rendered":"\n

Decreto-Lei n.\u00ba 14\/2013, de 28 de janeiro | NIF<\/p>\n

No uso da autoriza\u00e7\u00e3o legislativa concedida pela Lei n.\u00ba 64-B\/2011, de 30 de dezembro, procede \u00e0 sistematiza\u00e7\u00e3o e harmoniza\u00e7\u00e3o da legisla\u00e7\u00e3o referente ao N\u00famero de Identifica\u00e7\u00e3o Fiscal e revoga o Decreto-Lei n.\u00ba 463\/79, de 30 de novembro<\/p>\n

T\u00cdTULO I<\/p>\n

Das disposi\u00e7\u00f5es gerais<\/p>\n

Artigo 1.\u00ba<\/p>\n

Objeto e princ\u00edpios gerais<\/p>\n

\n

1 – O presente diploma institui o n\u00famero de identifica\u00e7\u00e3o fiscal, bem como as condi\u00e7\u00f5es da sua atribui\u00e7\u00e3o, respetivos efeitos e gest\u00e3o.<\/strong><\/p>\n<\/blockquote>\n

2 – Os procedimentos de atribui\u00e7\u00e3o e gest\u00e3o do n\u00famero de identifica\u00e7\u00e3o fiscal devem observar os princ\u00edpios gerais do procedimento tribut\u00e1rio e, bem assim, os princ\u00edpios da autenticidade, veracidade, univocidade e seguran\u00e7a dos dados identificadores dos contribuintes.<\/p>\n

Artigo 2.\u00ba<\/p>\n

Defini\u00e7\u00e3o<\/p>\n

O n\u00famero de identifica\u00e7\u00e3o fiscal, abreviadamente designado por NIF, \u00e9 um n\u00famero sequencial destinado exclusivamente ao tratamento de informa\u00e7\u00e3o de \u00edndole fiscal e aduaneira, devendo ser gerado de forma autom\u00e1tica em conformidade com as disposi\u00e7\u00f5es constantes do presente diploma.<\/p>\n

Artigo 3.\u00ba<\/p>\n

\u00c2mbito<\/p>\n

O NIF \u00e9 obrigat\u00f3rio para as pessoas singulares e coletivas ou entidades legalmente equiparadas que, nos termos da lei, se encontrem sujeitas ao cumprimento de obriga\u00e7\u00f5es ou pretendam exercer os seus direitos junto da Administra\u00e7\u00e3o Tribut\u00e1ria e Aduaneira (AT).<\/p>\n

(…)<\/p>\n

https:\/\/dre.pt\/dre\/detalhe\/decreto-lei\/14-2013-257001<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1761,2],"tags":[1778,1779],"class_list":["post-5876","post","type-post","status-publish","format-standard","hentry","category-legal-news-portugal","category-posts","tag-nif","tag-numero-de-identificacao-fiscal"],"yoast_head":"\nNIF | Decreto-Lei n.\u00ba 14\/2013, de 28 de janeiro - Advocacia Portugal | Imigra\u00e7\u00e3o<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/advocaciapinheiro.com\/en\/nif-decreto-lei-n-o-14-2013-de-28-de-janeiro\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NIF | Decreto-Lei n.\u00ba 14\/2013, de 28 de janeiro\" \/>\n<meta property=\"og:url\" content=\"https:\/\/advocaciapinheiro.com\/en\/nif-decreto-lei-n-o-14-2013-de-28-de-janeiro\/\" \/>\n<meta property=\"og:site_name\" content=\"Advocacia Portugal | Imigra\u00e7\u00e3o\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AdvocaciaAmPinheiro\" \/>\n<meta property=\"article:published_time\" content=\"2022-06-21T21:29:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-21T21:30:30+00:00\" \/>\n<meta name=\"author\" content=\"Pinheiro\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@sp_advogado\" \/>\n<meta name=\"twitter:site\" content=\"@sp_advogado\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Pinheiro\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo estimado de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/advocaciapinheiro.com\/en\/nif-decreto-lei-n-o-14-2013-de-28-de-janeiro\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/advocaciapinheiro.com\/en\/nif-decreto-lei-n-o-14-2013-de-28-de-janeiro\/\"},\"author\":{\"name\":\"Pinheiro\",\"@id\":\"https:\/\/advocaciapinheiro.com\/en\/#\/schema\/person\/b7cd817243740faca399f29054873fb8\"},\"headline\":\"NIF | Decreto-Lei n.\u00ba 14\/2013, de 28 de janeiro\",\"datePublished\":\"2022-06-21T21:29:51+00:00\",\"dateModified\":\"2022-06-21T21:30:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/advocaciapinheiro.com\/en\/nif-decreto-lei-n-o-14-2013-de-28-de-janeiro\/\"},\"wordCount\":233,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/advocaciapinheiro.com\/en\/#organization\"},\"keywords\":[\"nif\",\"n\u00famero de identifica\u00e7\u00e3o fiscal\"],\"articleSection\":[\"Legal News | Portugal\",\"Posts\"],\"inLanguage\":\"pt-PT\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/advocaciapinheiro.com\/en\/nif-decreto-lei-n-o-14-2013-de-28-de-janeiro\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/advocaciapinheiro.com\/en\/nif-decreto-lei-n-o-14-2013-de-28-de-janeiro\/\",\"url\":\"https:\/\/advocaciapinheiro.com\/en\/nif-decreto-lei-n-o-14-2013-de-28-de-janeiro\/\",\"name\":\"NIF | Decreto-Lei n.\u00ba 14\/2013, de 28 de janeiro - 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