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Portuguese VAT

Get information about how to be tax compliance when running a business in Portugal

What is a VAT Number?

Individuals or business entities must be identified for tax purposes by a unique number known as a VAT number in Portugal. The Número de Identificação de Estrangeiro, or NIE, is a unique and official number that can be traced to verify its authenticity. Therefore, whether a person or entity in a business relationship is trustworthy is a trusted business associate. 

All foreign firms must obtain a tax identification number to do business in any way in Portugal. It allows them to sign a commercial lease agreement or conduct financial transactions when operating within the country. 

How can a lawyer help me?

There are certain procedures that must be followed when dealing with foreign or international elements in Portugal. It can be challenging for foreign visitors or entrepreneurs in Portugal because procedures or standards that are commonplace elsewhere may be different there.  

It’s easy for ex-pats and foreigners to miss these particularities when they are translated. Our team of corporate lawyers is here to help and simplify the way you do business, making ordinary and standard processes that are typically complex and challenging much simpler to navigate.

¨We will be with you each step of the journey.¨

 

What are the Requirements?

1.  Certificate of Good Standing or Company Data document

The business must have a Certificate of Good Standing or Company Data document. This can be obtained from the registry of companies or fiscal/revenue authority of the country where the company is domiciled. It must include the following:

  • The company’s legal name
  • The company’s address
  • The company’s origin
  • The formation and registration date
  • The company exists and is genuine
  • The company’s corporate or tax ID number
  • The company’s representatives

For the company’s representatives, it must include their names and they must be legally bound to the company. It should also include the name of any other representatives in Portugal.

This paperwork must be legalized in the country where it’s issued and apostilled, or stamped, if that nation is part of the Hague Convention.

2. signed Power of Attorney and a legised copy of their passport and National Identity number

In case the applicant is not a company’s legal representative, they must provide a signed Power of Attorney and a legised copy of their passport and National Identity number.

3. The NIE application must be signed by the company’s legal representative

They must provide an ID card or a document showing their tax ID. If the documents are not Portuguese, you will need to appoint a sworn translator to translate the paperwork. 

 

The Process of Getting a VAT Number

The tax number must be requested from the Portuguese tax authorities before any appointments are scheduled. 

Lexidy’s corporate law team must ensure that all the paperwork is in order before the applicant attends the appointment. 

The most difficult part of the process is ensuring that all the required documentation is correct and proper. Before starting the translation process, you must determine which documents need to be apostilled or be translated by a sworn translator.

It is always wise to work with a knowledgeable lawyer who is familiar with the Portuguese bureaucracy and how to cope with it.  

They can assist you with the entire process by using Power of Attorney and also confirm if the company’s Good Standing certificate or Company Information document is legitimate. 

OUR WORK

We are a department formed by qualified legal experts who have been trained in the field of immigration law. We work on these requests every day and it’s our passion. For us, Lexidy is a way of life and what excites us the most is to be able to deliver the happiness and satisfaction of a successful immigration process. We want to help you achieve your goals and dreams.

Joana Mello
Head of Tax Department

Joana Mello

Head of Tax Department

Joana Mello

Joana is originally from Rio de Janeiro, but has been living in Lisbon for the last 7 years where she completed a Masters Degree in Tax Law, at Universidade Católica Portuguesa. She is specialized in international tax law, focusing on expat management. She loves assisting people who come to Portugal to facilitate their tax matters. Joana has worked at three recognized law firms in Lisbon. Languages: Portuguese, English and Spanish.

Lexidy Legal Tech
4.6
Based on 92 reviews
KALPANA SAKLA
KALPANA SAKLA
11:54 24 Jun 20
Bettino is a Gem, excellent service provided for my Portuguese Nationality by marriage.I will give 10 star if I can. Excellent service for all your legal & immigration matter, in Portugal & Spain, very attentive, accurate & multilingual, as I needed English speaking advocates. Higgly recommended to friends and family. Once again Thanks a ton to Bettino🙂
A “Afa” S
A “Afa” S
07:14 20 Sep 21
At the recommendation of a Portuguese friend of mine, I contracted the Lexidy Law Boutique in the period March - May 2021 for the purchase of real estate in Portugal. Due the pandemic, most of the communications and consultations happened online/remotely, but that did not have an adverse impact on their quality of services. After the first guidance and consultation on Portugal's immigration policies and real estate purchasing processes, the team handled efficiently the process of obtaining my NIF, the verification of legal and overall status of the property, the negotiation and drafting of the CPCV, the deed formalities and the registration of the transfer of ownership property with the municipal and tax authorities. Throughout the whole undertaking, the team was very helpful, passionate and thorough in answering all questions and provide clarifications and information as needed. They were very responsive and made sure they followed up the process in every step. I wish to thank particularly Bettino and Gabriel for their dedication, patience and valuable advice. Lexidy Law boutique is a trustworthy partner that will facilitate your immigration and real estate projects and I highly recommend them!!
Kristen Wilkinson
Kristen Wilkinson
14:53 20 Oct 21
Update: While all of the initial responses were pretty quick, they started getting busy, so I had to constantly follow up. We have since sought assistance elsewhere.My husband and I plan to move from the USA to Porto, Portugal in the spring/early summer of 2023. We didn't know where to start or what to expect. I searched online and found Lexidy Law Boutique. Their website is intuitive, informative and inviting. I emailed the office and Lidiane responded within a few hours. Based on the information in my email, she emailed us appropriate information on our situation. She was very professional and offered to set up a web call if we wanted to. We ended up having our web call today and will be starting our journey of becoming Portuguese citizens. She informed us of the first steps, all of the documentation we need and what the law firm can do for us. Right after our call, she emailed us detailed information regarding pricing and what is entailed in that pricing. So far, the beginning of our journey is a positive one.
Danielle Machado
Danielle Machado
07:32 12 Jul 22
Very responsive, detail oriented and professional! I appreciate all of the guidance that Lexidy Law has given us - we started conversations with them in November 2021 and by June 2022 (which was our targeted arrival date) we were residing in Portugal. We continue to use them and highly recommend everyone there!!
ERIC W
ERIC W
16:08 07 Dec 23
Thank you Vasco and Pedro. Good service.
Ebrima Mansa Badjie
Ebrima Mansa Badjie
05:44 13 Oct 23
Steve Pitt
Steve Pitt
17:32 26 Jul 23
Outstanding service. Knowledgeable, responsive team of attorneys that is easy to work with. We used them to purchase a property in Madeira Portugal and everything went great. We worked with Vasco, who was a pleasure to work with, very responsive, professional and knowledgeable. We're working with their immigration team now for our D-7 application and they've been great so far. Very helpful and providing the service and help we need to hopefully complete the process. Both my wife and myself have been very pleased with their service and highly recommend using Lexidy Law Boutique.
Éva Mezősi
Éva Mezősi
07:54 26 Jul 23
Lexidy was highly dependable, and our devoted lawyer, Rita Proenca, consistently remained available to address all our inquiries. We are extremely appreciative of her assistance! We highly recommend their services!
Jure Borisek
Jure Borisek
13:37 23 Jun 23
Me and my partner we wanted to get married in Azores, Portugal. Because we are not Portuguese and not living in Portugal it was very complicated to get the paperwork for marriage procedure done. We hired Lexidy Law Boutique Portugal. Our contacts were Diana, Bruna and Margarida. We worked with a very short time window, because we decided for their services just some months before our planned ceremony date. After the plan was laid out, they started to fulfil it immediatelly. I cannot remember the last time, when someone was so responsive and made such an effort. They have encouraged us so positively throughout the process and kept us informed of progress all the time. Bruna was being very supportive and responsive at all times.Lexidy Law Boutique, especially their team Diana, Bruna and Margarida made our wish come true of getting officially married in Azores, Portugal as a foreigner.We highly recommend Lexidy Law Boutique for their services.
Fasy Ismail
Fasy Ismail
12:47 21 Apr 23
Excellent law firm with great immigration &and tax lawyers. They're very helpful and attentive. Loved working with them.Thank you Belissa, Déborah and Rodrigo. They're very knowledgeable lawyers. I do not hesitate to recommend them.
Bob Tricarico
Bob Tricarico
12:34 15 Mar 23
Lexidy Law Boutique supported us on our recent home purchase in Portugal. It was a long process, but our lawyer, Pedro Saldahna was with us every step of the way. He guided us through the process and even helped with our builder, our estate agent and our mortgage company. The entire Lexidy team has been super supportive throughout the whole process. Highly recommend!
Yasir Meiraj
Yasir Meiraj
12:35 12 Feb 23
Nick
Nick
23:46 23 Jan 23
Excellent service and attention to detail. We hired Lexidy to assist us with the paperwork required for our Visa applications. Thabata and Margarida provided excellent assistant throughout the process.
Mudi Li
Mudi Li
15:49 07 Dec 22
Lexidy Law Boutique assisted me with my application for residence permit. Dealing with SEF can be quite frustrating. But Lexidy made the whole process worry-free. A big thanks to Thabata Mota and Diana Andrade who helped me all along! I would consider seeking legal advice/assistance from Lexidy in the future.
Andrew Jones
Andrew Jones
16:05 25 Nov 22
Everyone was very friendly and helpful. Thank you Thabata Mota, Belissa Cunha, andMargarida Vieira.
James N
James N
21:58 21 Nov 22
Although it was quite a lengthy process, the outcome was what we hoped for. Lexidy Law has some very knowledgeable legal representatives, but also extremely professional. I will use them again, and would not hesitate to recommend them.
James Newitt
James Newitt
11:19 20 Nov 22
Young law firm in Lisbon specialising in legal help for foreigners living in Portugal - tax, immigration, citizenship etc. The team are friendly, reliable and very clear with communication. Déborah Andrade was thorough and generous in helping negotiate applying for residency after Brexit. Would recommend their sevices.
Vladislav L
Vladislav L
09:38 19 Nov 22
Lexidy's great team made the process of relocation to Portugal flawless and seamless. They helped me with every essential process from real estate purchase, to residency visa, NHR status, family reunification and much more. I highly recommend this professional and friendly firm for all your relocation needs!
Captain Kong
Captain Kong
22:26 16 Nov 22
They take every detail seriously. Helped me a lot with my move from Germany to Portugal as a non-EU (Indian) citizen.
Reyhan Khan
Reyhan Khan
14:09 07 Nov 22
Lexidy law Firm assisted me with my D type visa process for Portugal. Being a Pakistani, the process is very tedious and Deborah Andrade helped me on every single step. Would recommend Lexidy 100%!
Douglas Roos
Douglas Roos
04:03 26 Oct 22
Evgeny Kovalev
Evgeny Kovalev
18:16 25 Oct 22
Working with Karla Morais I have received complete information regarding my case, suggestions and choises I got. Efficient dialog with Karla put me in confidence of the Lexidy Law Boutique. I trust this Company and Karla to present my best intention and represent my best interests.
Ryan R
Ryan R
12:47 17 Aug 22
Lexidy has helped us so much in both the business and immigration side. We continue to use them for all legal needs and recommend them highly.
Martin Bortagaray
Martin Bortagaray
11:53 06 Aug 22
The Lexidy team provided a great service, taking most of the stress out of the bureaucracy of applying for residency. The team are all professional and friendly. My only issue is with the finance department who on two occasions tried to overcharge me and had me digging through past invoices to prove i'd already paid. Just make sure you keep track of that. Besides this, it was an overall very positive experience, highly recommended.
Sheila Simpkins
Sheila Simpkins
12:00 04 Aug 22
Thank goodness for Lexidy! They are extremely knowledgeable, professional and responsive. I would recommend them for any residency procedures.
Ali Delshad
Ali Delshad
11:49 26 Jul 22
First of all, I would like to appreciate all the team members of Lexidy for helping me to get my residency card.I had a great experience especially on the SEF appointment day with their kind and helpful Brazilian expert which made my experience smooth and without stress.When you decide to work with this law company you should notice that you don’t just pay for lawyers but also for the quality, respect and safety.I’m totally happy with the processes and quality of their job.
Aluísio Leite
Aluísio Leite
16:38 16 Jul 22
The Lexidy Team helped me enormously as I applied for a D7 visa and made the move from the US to Portugal. Highly recommended team of professionals!
Alamgir Ohiduzzaman
Alamgir Ohiduzzaman
22:32 12 Jul 22
Nadia Popi
Nadia Popi
06:09 12 Jul 22
Sean Curran
Sean Curran
16:50 09 Jul 22
I hired Lexidy to deal with some legal issues regarding getting residence for my spouse and I. Everything went pretty smoothly even though it was stressful at times.Apart from one hiccup regarding one piece of documentation that was not mentioned to me beforehand (Which was resolved in the end), I couldn't have hoped for a better outcome/experience.
Maya Pelach
Maya Pelach
15:57 10 Jun 22
Very kind, patient and informative service.Thank you!
Renata Sultangulova
Renata Sultangulova
16:03 03 Jun 22
Lexidy Law Firm is outstanding! I come from a family of four lawyers and a judge so I am quite discerning when it comes to law firms. From the first contact we made to now, we have received nothing but prompt, professional, gracious and competent service. I would particularly like to acknowledge and thank Karla Morais in the Immigration Department for her dedication to providing all the information we needed in order to make a decision about citizenship in Portugal. Thank you, Lexidy, and thank you Karla. You are excellent!
Lawrence Frias
Lawrence Frias
20:28 22 May 22
Professional staff with excellent English skills and very willing to work with their clients to achieve their citizenship requirements. Highly recommended. Navigating citenship rules and documentation is a difficult process but Lexidy sucesfully helped my family and I get the necessary documents and civil acts completed across multiple countries.
Anthony
Anthony
16:47 02 May 22
Mark Schoffstall
Mark Schoffstall
11:55 07 Oct 21
Mehran N
Mehran N
20:37 21 Sep 21
Hani Slim
Hani Slim
12:05 21 Sep 21
We met with Mrs. Lidiane Carvalho and her colleague yesterday at Lexidy Law Boutique and our experience was great! They were both very helpful, provided us with detailed information about our case, and explained how they can help us build a solid application. Highly recommended.
Parisa Fardad
Parisa Fardad
05:20 21 Sep 21
I have started to work with this company which was my friend recommendation. My first experiences have been very good. They are responsive, friendly and cares about their costumers.
Shikha Chand
Shikha Chand
11:53 17 Sep 21
Yesterday we had an hour call with Lidiane de Carvalho of Lexidy law Boutique. She was incredibly helpful in clearing all our doubts. So today we confirm to proceed with them. Highly recommend Lexidy law boutique because what we noticed dey lawyers are so much up to date with system of immigration and etc…
Narek Chomoyan
Narek Chomoyan
06:33 17 Sep 21
I have got a free consultation from Belissa Cunha, and I got very concrete and useful answers. The meeting was at very friendly atmosphere and professional.
Ernesto Guerrero
Ernesto Guerrero
12:28 16 Sep 21
Great professional service.
Verónica Barina
Verónica Barina
15:16 14 Sep 21
I only had an initial communication, but Lidiane seemed very professional and provided really detailed information on the situation.
Kunle O
Kunle O
14:08 13 Sep 21
I had a consultation call with one of the lawyers. She was reactive to my initial email, provided me with clear advice in a professional and friendly manner.
Caleb Wibbenmeyer
Caleb Wibbenmeyer
16:20 11 Sep 21
One stop shop for all things related to visas in Portugal (and taxes, etc). Great for digital nomads, retiree's or anyone interested in becoming an Portuguese expat. Looking forward to working more with Lexidy.
Greg C.
Greg C.
18:24 07 Sep 21
We had a brief call today with Lidiane de Carvalho of Lexidy Law Boutique. Lidiane was incredibly helpful. This firm specializes in working with people outside of Portugal. We found the session informative and valuable and we are looking forward to continuing to work with her.
Stella K
Stella K
17:43 07 Sep 21
My initial impression is a great one, I spoke to Lidiane de Carvalhon, one of the attorneys that works at Immigration Department for the Lexidy Law Group. She has is a cheerful, likable personality while explaining the visa process in a professional manner.
Madi B
Madi B
17:19 07 Sep 21
I am doing research on the taxes for Portugal before we make the decision for investment, Lexidy law (Joana) was very responsive and attenuative to all my questions. She was knowledgeable and understanding of our situation. I would definitely recommend using Lexidy.
Mahsa M
Mahsa M
18:37 24 Aug 21
Very kind and helpful. I talked with Belissa Cunha. And she answered all my questions very precisely. I’m looking forward to work with them for immigration process of my family.
Mayur reddy
Mayur reddy
16:36 24 Aug 21
Had a good productive discussion with Lidiane.. highly professional and extremely helpful.
Alain Kwo
Alain Kwo
10:08 23 Aug 21
We hired Lexidy Law Boutique through the expertise of Dr Bettino and everything was in place as expected.We definitely recommend same to all who wish to apply for a Residential Visa.
Lisa Martin
Lisa Martin
14:55 19 Aug 21
Joana and her team have made my move to Portugal absolutely seamless and stress free. I have been really impressed with the service, my tax affairs and residency were taken care of quickly and efficiently, without having to take any time off work or stress about the legalities. I couldn't recommend Joana and her team more highly. Thank you for a truly great service.
Ravi Sumit
Ravi Sumit
05:33 19 Aug 21
Ashley Bairos
Ashley Bairos
01:04 19 Aug 21
Lexidy and the whole team has been immensely helpful as I go through the Portuguese citizenship process. Being completely unfamiliar with the process and based in the US, Lexidy has been a tremendous support to me throughout the process. They are knowledgable, kind and responsive! I have very much enjoyed my experience thus far and look forward to continuing to work with them. I would recommend their services to anyone in need of legal support!
Donna Richmond
Donna Richmond
21:16 16 Aug 21
I can not say enough wonderful things about Bettino Zanini. He has been such an incredible help to my husband and myself. He is very professional, responsive and managed to get things done for me when I felt totally helpless. I would recommend him to anyone in need of assistance.
Somi Nokarizi
Somi Nokarizi
13:34 13 Aug 21
I highly recommend you to cooperate with Lexidy! For me as a lawyer by education finding a trustful law firm was not really easy! In Google you can find many of ads and checking all of the companies when you are in the country and you don't want to work with scammers it could be challenging. Since I found Lexidy from the first online meeting that I had was clear for me LEXIDY has a perfessional team, transparent , responsive and trustfull ! They helped us to firm a new company in portugal and we got legal consultation for migration and realestate subject which was great and completely fullfill our basic needs to plan for future! Having right legal assistance means a lot when you are a newcomer in the country!
Jay G
Jay G
10:18 13 Aug 21
Had a very informative and productive conversation with Lidiane (for free) which was scheduled soon after my initial D7 visa enquiry (lodged via their website). Lidiane clearly has expertise in this area and was extremely generous with time and openly offering her advice. Not just that, she was extremely pleasant to talk to. TY !
Ernesto Arrocha
Ernesto Arrocha
17:41 11 Aug 21
Spoke to Lexidy Law Boutique to inquire about the process of applying for Portuguese citizenship (via Portuguese descent). Lidiane and Belissa did a great job of walking me through the process and answering all my questions. They were very professional, clear and concise while still providing information that was accessible to someone entirely unfamiliar with Portuguese immigration law. Would highly recommend the team for any inquiries re: the application process and eligibility for citizenship!
Azhar Khadim
Azhar Khadim
13:16 08 Aug 21
The gentleman who answered our questions was very responsive with a firm grip on the subject.
D'Ante Colbert
D'Ante Colbert
18:09 03 Aug 21
Lexidy Law was very professional, providing lots of great information after I submitted an online form explaining my situation. During the free consultation, they provided great insight into the process and made us feel comfortable moving forward. I highly recommend them.
Jane Rains
Jane Rains
12:20 03 Aug 21
Ashwin Shirale
Ashwin Shirale
16:26 30 Jul 21
Belissa Cunha at Lexidy Portugal has been very professional, courteous, supportive and responsive in helping me secure a visa. The list of documents recommended was pretty exhaustive and was accepted without issues by the Portuguese consulate. My visa was approved by SEF in 9 business days. Without hesitation, I would recommend Belissa Cunha and Lexidy Portugal for a stress free and smooth visa process.
Faisal Mushtaq
Faisal Mushtaq
11:56 27 Jul 21
i asked for the consultation meeting on a short notice and they were very helpful. I got all the information required. Friendly and professional
John Richardson
John Richardson
17:55 22 Jul 21
I had a positive and very informative conversation with Lidiane from Lexidy Law Boutique, which help answer all the questions that I had.
Habib Lion
Habib Lion
22:08 18 Jul 21
Few months ago, I decided to relocate to Portugal. Belissa took care of the rest.Belissa surprised me positively with her reactivity and professionalism. Since our first call, I knew I was in the perfect hands and my process will be successful 100%.If you need a 5* Lawyer, please get in touch with Belissa, your life will be much easier!Thank you my dearest Belissa!Finally, be reassured that you will get very reasonable fees with Lexidy law Boutique.Thanks,Habib
Caroline Brown
Caroline Brown
02:45 16 Jul 21
Lidiane was very professional and knowledgeable. She was well-prepared and provided thorough answers to all our questions. She also provide very timely follow up and communications. I highly recommend her and Lexidy.
Konsensus Network
Konsensus Network
15:58 14 Jul 21
I have been using Lexidy for my personal and business needs and so far everything has been better than expected. Highly recommended.
Samarjeet Arora
Samarjeet Arora
05:50 14 Jul 21
Rafaela is very well informed about the immigration process and moreover she was able to understand my requirements and guide me according to my needs which was so satisfying experience.Thanks
Victor Ross
Victor Ross
11:18 13 Jul 21
They reply to me really fast and complete. They seems to be professional and very smart people. I would definitly recommend them.
Hugh Johnston
Hugh Johnston
11:36 08 Jul 21
A big thank you to everyone at Lexidy Law. As a foreign national and non Portuguese speaker navigating Portuguese bureaucracy would have been very challenging without them. Instead, even with a couple of unexpected hiccups it was a breeze.
Alessandro
Alessandro
19:58 06 Jul 21
I am very satisfied with Lexidy. Since the first consultation, they clarified all my doubts and I could see how professional they are. They assisted me in all the necessary steps needed to relocate to Portugal and they have been very kind and patient to me. Thank you!
monica Maia
monica Maia
10:29 27 May 21
I have really enjoyed working with Barbara and Ana at Lexidy Law Boutique they have been so professional and exceedingly helpful, they really have giving me such great advise as I started my new venture in opening my own company, I would recommend their services.
Top Tech
Top Tech
13:34 17 May 21
Very Professional and helpful law firm, its staff are very proactive, responsive and go an extra mile to give the best help, they take delight in best results for their clients. I am a product of the success rate and I'm grateful to Lexidy Law Boutique for making my Portugal relocation a reality.
Christian Nielsen
Christian Nielsen
19:37 04 May 21
Indeed very helpful and knowledgeable. Barbara was excellent providing support every step of the way.Highly recommended.
Vic Davidoff
Vic Davidoff
08:55 23 Apr 21
Very fast and highly competent legal service provider. The staff is friendly and would go above and beyond to meet client's needs. Look no further, book your Lexidy appointment now and enjoy Lexidy's top-notch services.
Dennis Johnson
Dennis Johnson
17:41 23 Nov 20
Lexidy goes the extra mile every time. They helped us get our residential visas and TIE. They are proactive, they respond to emails at all hours, they follow up to make sure everything is perfect. Best of all - they are so nice. I will always recommend them. Laura and her team are wonderful.
William Burrell
William Burrell
10:52 24 Aug 20
A very smoothe and painless experience. We are only a small business however I feel we were treated with respect and timely concideration. Thankyou for making this otherwise daunting task so easy. I look forward to dealing again with you very soon.Many thanksW. Burrell
Lynne Veenstra
Lynne Veenstra
14:37 19 Aug 20
From the very first contact with Carolina we had friendly ,professional service. Our business was concluded in a very speedy manner, I would certainly recommend Carolina, and all the team at Lexidy for their help, and experience with immigration matters. keep up the good work.
Nik Suddards
Nik Suddards
10:04 16 Jun 20
Absolutly first rate, professional serice from The Team at Lexidy.Without doubt the very best people to help you!
Rui De Castro
Rui De Castro
23:07 22 May 20
How fortunate I was to get in contact with Bettino.From the start I was made to feel as a important client.His guidance,subject knowledge and professionalism made me feel at ease and I knew I am in good hands.Thank you for all your time and hard work and assistance.Good to know I have respectable and decent law firm on my side in Portugal.Rui de Castro
Linda
Linda
11:40 22 May 20
Bettino is a very, very professional lawyer who helped me get the residence card smoothly and encountered obstacles in the process of going to the immigration bureau. The staff of the immigration bureau firmly believed that it could not be continued. The immigration staff communicated, and finally the staff changed their attitude, which made me get the residence card smoothly. I sincerely thank Attorney Bettino for solving all the problems with his professional knowledge, ability, and confidence. The work is also very conscientious and attentive, patiently answering every question I have, the best wishes are presented to Bettino, the best lawyer in Lisbon 👍👍👍
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