Invoice Types in Portugal 2026, When to Use Each One

Invoice types

Type	Prefix	When to use
Fatura (Invoice)	FT	When you need to bill a client before receiving payment
Fatura-Recibo (Invoice-Receipt)	FR	When you bill and receive payment at the same time, most common for freelancers
Fatura Simplificada (Simplified Invoice)	FS	Low-value transactions (under €100 for general public)
Nota de Crédito (Credit Note)	NC	To correct or cancel a previous invoice, reduces VAT and amount
Nota de Débito (Debit Note)	ND	To correct a price or VAT upward on a previous invoice
Recibo (Receipt)	RG	Standalone payment receipt, confirms payment of a previously issued invoice

Which one do most freelancers use?

The fatura-recibo (invoice-receipt, FR). It combines the invoice and payment confirmation in one document. When your client pays you and you issue a fatura-recibo, both the billing and the payment are recorded simultaneously.

This is what most people mean when they say "Recibo Verde", though technically that term refers to the green receipts issued through the AT portal.

When to use a regular fatura instead

Use a fatura (FT) when you need to bill before receiving payment, for example, sending an invoice with 30-day payment terms. When the client pays, you then issue a recibo (RG) to confirm receipt.

Credit notes

If you need to correct an invoice (wrong amount, cancelled service, price adjustment) issue a nota de crédito (NC). It must reference the original invoice number and include the reason for the correction. The credit note adjusts both the amount and the VAT.

Certification requirement

All invoices issued in Portugal must come from certified software registered with the tax authority (AT). A PDF or spreadsheet template is not legally valid. The software must generate sequential numbering, ATCUD codes, QR codes, and handle monthly communication to AT.