“AT”, the Portuguese tax authority, requires a business activity registration as an instrumental part of the Local Lodging registration process. The legislation sets up automatic channels of communication between the National Tourist Board (“Turismo de Portugal”) and the Revenue in an effort to make non-reporting and tax fraud more difficult than ever before.
“SEF” (Serviço de Estrangeiros e Fronteiras or the Immigration and Borders Service) is responsible for monitoring the entry, exit and the presence of foreigners in Portugal. As in other countries in Europe and around the world, the State reserves the right to monitor foreign nationals within its borders. When foreigners stay in commercial accommodations such as a hotel or a Local Lodging establishment, these tourist facilities are required to register the arrival and departure with “SEF”.