Tax address vs registered office vs virtual address in Portugal: the differences
Updated October 2026. Legislation checked on official Portuguese portals on 19 October 2026.
In Portugal, the tax address (morada fiscal), the registered office (sede social) and a virtual address (morada virtual) are often used as if they meant the same thing. They don’t. The registered office is the company address stated in its articles of association and in the commercial register. The tax address (tax domicile) is the address the Tax Authority uses for the company and, for companies, it is usually the registered office. A virtual address is a service: a virtual office address that a company can use as its registered office and, as a result, as its tax address. At Giraldo Works, a virtual address on Rua Castilho, next to Avenida da Liberdade, starts at €20/month + VAT.
Key takeaways
- Registered office: the company address in the articles of association; it must be a “specifically defined location” in Portugal (Article 12 of the Commercial Companies Code).
- Tax address: the company’s domicile for the Tax Authority; for companies it is, as a rule, the registered office or place of effective management (Article 19 of the General Tax Law).
- Virtual address: a provider’s address, such as a virtual office, that the company uses as its registered office and tax address.
- Giraldo Works price: from €20/month + VAT (annual plan) or €25/month + VAT (monthly plan).
What is a registered office?
Every Portuguese company has a registered office. According to Article 12 of the Commercial Companies Code (in Portuguese), the registered office “must be established in a specifically defined location” and it is the company’s domicile. It is also a mandatory element of the articles of association.
The justica.gov.pt portal (in Portuguese) explains that the registered office is where the company receives official correspondence, that it must be in Portugal, and that it must state the district, municipality, parish, 7-digit postcode and country. The same portal says the registered office does not have to be where the company carries out its activity.
The registered office appears in the company’s permanent certificate, on its invoices and on all company documents. Changing it requires a commercial registration, as we explain in our guide how to move your company’s registered office to Lisbon.
What is a tax address (tax domicile)?
“Tax address” is the everyday term for the tax domicile (domicílio fiscal), defined in Article 19 of the General Tax Law (in Portuguese). Unless otherwise provided, the tax domicile is:
- for individuals, their usual place of residence;
- for companies and other legal entities, the registered office or place of effective management or, failing these, their permanent establishment in Portugal.
The same article adds that the tax domicile also includes an electronic tax domicile (electronic notifications and the electronic mailbox), and that a change of domicile only takes effect once it has been notified to the Tax Authority.
In practice, for most companies the tax address and the registered office are the same. When the registered office changes and the commercial registration is complete, the Registry itself notifies the Tax Authority. Always check with your accountant that the new address shows on the Tax Portal.
What is a virtual address?
“Virtual address” is not a legal term. It is the commercial name of a service: a provider, usually a virtual office or business centre, authorises your company to use its address as the registered office. You will also see it called a virtual registered office, virtual tax address or company domiciliation. We explain the service in detail in our article on a registered business address in Lisbon.
“Virtual” simply means the company has no office of its own there. The address itself is very real: a specific street, door number and postcode, in a building with a reception service. That is why it can be used as a registered office.
Watch out for services with similar names that cannot be used as a registered office, such as PO boxes. We explain why in our article can you use a PO box as your company’s registered office in Portugal?
Get a virtual address for your registered office next to Avenida da Liberdade.
Tax address vs registered office vs virtual address: comparison table
| Registered office | Tax address | Virtual address | |
|---|---|---|---|
| What it is | The company address in the articles of association | The domicile for the Tax Authority | A service that provides an address for the company |
| Where it is defined | Article 12 of the Commercial Companies Code | Article 19 of the General Tax Law | In the contract with the provider |
| Who has one | Companies | Every taxpayer, individuals and legal entities | Companies that don’t want to use their own premises |
| Where it appears | Articles of association, permanent certificate, invoices | Tax Portal | It becomes the company’s registered office and tax address |
| How it changes | Commercial registration of the change | For companies, it follows the change of registered office | By changing provider and registering the new office |
Can a virtual address be your registered office and tax address?
The official guidance points that way. According to justica.gov.pt, the registered office does not have to be where the company operates, and it can even be a partner’s family home. What matters is that it is a specific address in Portugal and that the owner of the address authorises its use. Since a company’s tax address is, as a rule, its registered office, the virtual address also becomes its tax address.
Keep two limits in mind:
- Activities that need licensed premises: if your activity needs licensed premises (for example, a space open to the public), the registered address does not replace that licence.
- Sole traders: they have no registered office, and their tax domicile is their usual residence. Check with your accountant how you can use a professional address in your case.
This article is for information only and is not legal or tax advice for your specific case.
How much a virtual address in Lisbon costs
| Plan | Annual plan (paid upfront) | Monthly plan |
|---|---|---|
| Basic | €20/month | €25/month |
| Premium | €30/month | €35/month |
| Premium Plus | €70/month | €85/month |
Frequently asked questions
What is the difference between a tax address and a registered office?
The registered office is the company address stated in the articles of association and the commercial register (Article 12 of the Commercial Companies Code). The tax address is the domicile used by the Tax Authority and, for companies, it is as a rule the registered office or place of effective management (Article 19 of the General Tax Law). For most companies, the two are the same.
What is a virtual tax address?
It is a virtual office address that a company uses as its registered office and, as a result, as its tax address. The address is real and specific; “virtual” only means the company has no office of its own there.
Is a virtual address legal for companies in Portugal?
According to justica.gov.pt, the registered office does not have to be where the company carries out its activity. It must be a specific address in Portugal, and the owner of the address must authorise its use. If your activity needs licensed premises, the registered address does not replace that licence.
Are a virtual registered office and a virtual address the same thing?
Yes. Virtual registered office, virtual address, virtual tax address and company domiciliation are different names for the same service: a professional address for the company’s registered office.
If I change the registered office, do I need to update the tax address?
For companies subject to commercial registration, the Registry notifies the Tax Authority of the change of registered office. Even so, check with your accountant that the new address shows on the Tax Portal.
How much does a virtual address in Lisbon cost?
At Giraldo Works, the annual plan costs €20, €30 or €70/month, paid upfront with a 12-month minimum term. The monthly plan costs €25, €35 or €85/month. VAT is added at the applicable legal rate.
Choose your company address in central Lisbon
An address on Rua Castilho, next to Avenida da Liberdade, from €20/month + VAT, with no sign-up fee. More than 250 companies already trust Giraldo Works.
