How to Issue Green Receipts (Recibos Verdes) in Portugal for Freelancers

Green receipts, known as “Recibos Verdes” in Portugal, are vital for freelancers to receive payments. This step-by-step guide simplifies the process of issuing green receipts through Portal das Finanças, ensuring compliance with tax regulations.

Step 1: Log into Portal das Finanças

Begin by logging into your Portal das Finanças (AT) account using your NIF number and password. Access the portal through this link: Portal das Finanças.

Step 2: Navigate to the Green Receipt Area

On the main portal page, find a shortcut box labeled “Faturas e Recibos Verdes” for direct access. Alternatively, select “Todos os Serviços” on the left menu and then “Recibos Verdes -> Emitir

Step 3: Choose Between “Fatura” and “Fatura-Recibo” or “Recibo.”

After clicking “Emitir” decide whether to issue a “Fatura” “Fatura-Recibo” or “Recibo” Understand the differences:

  • Fatura or Fatura-Recibo: Used for goods or services, serving as proof of service but not payment.
  • Fatura-Recibo: Proof of both service and payment, ideal for immediate payment.
  • Recibo: Issued after a Fatura, confirming payment. You must have previously issued the respective Fatura.

💡 Tip: Opt for Fatura-Recibo to simplify the process.

Step 4: Issue a Fatura or Fatura-Recibo

Based on your selection, the portal will consider your IRS tax status. Choose “Emitir” and complete the required data, such as “Data de prestação de serviço” and document type (Fatura, Fatura-Recibo, or Recibo).

Step 5: Fill Out the Necessary Data

Portal das Finanças may auto-fill some of your personal information, like your name, NIF, and address. Verify the accuracy of this data. Additionally, ensure you provide the client’s details, including their country, legal company name, address, and NIPC (tax number).

Step 6: Select the Purpose of Payment “Importância recebida a título de”

Specify the reason for payment:

  • “Pagamento dos bens ou serviços” (Payment)
  • “Adiantamento” (Advance payment)
  • “Adiantamento para pagamento de despesas por conta e em nome do cliente” (Advance payment for expenses on behalf of the client)

💡 Include a brief description of the service provided.

Step 7: Calculate the Gross Amount (Valor Base)

The gross amount represents the value of your service without VAT.

Step 8: Determine the VAT Regime

Choose the appropriate VAT regime based on your circumstances.

  • If your annual income is less than €12,500, you may be exempt from VAT under Article 53 of the CIVA. Select the “IVA—Regime de Isenção [Art. 53]” exemption.
  • If your income exceeds €12,500, explore VAT exemptions in Articles 9, 13, 14, and 15 of CIVA, if applicable. If not, select the appropriate VAT rate: 6%, 13%, or 23%.

Step 9: Handle IRS Withholding Tax (For Fatura-Recibo)

This step applies to invoices issued to Portuguese entities. Depending on your tax status:

  • Non-Portuguese entities: choose “Sem retenção: Não residente sem estabelecimento.”
  • Article 53.º regime: Select “Sem retenção – Art. 101., nº1 do CIRS.”
  • Normal regime: Determine the withholding rate (100%, 50%, or 25%). Seek advice if unsure.

Step 10: Apply the Retention Tax Rate (If Applicable)

If you’re not exempt, choose the appropriate retention tax rate based on Article 101.º of CIRS, considering your profession or income source.

Step 11: Finalize the Process and Issue the Green Receipt

Review all data for accuracy and click “Emitir” to complete the process and issue the green receipt.

Conclusion: Compliance and Reporting

Ensure compliance with tax regulations, especially when invoicing EU countries. Report all invoices in the “Mapa Recapitulativo” in the month following their issuance.

By following these simple steps, you can efficiently issue green receipts in Portugal as a freelancer, streamlining your financial transactions.

📝 Disclaimer: This content is provided for informational purposes and spans various topics. While we aim for accuracy with AI-enhanced, human-curated information, we do not guarantee correctness and are not liable for inaccuracies. This is not professional advice; consult a professional for specific guidance. When you purchase through links on our site, we may earn an affiliate commission. Learn more

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