Green Receipt
Recibo Verde
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The English name for Recibo Verde, a combined invoice-receipt that solo entrepreneurs in Portugal issue through the tax portal when they receive payment.
"Green receipt" and "green slip" are the English translations you'll hear expats use for Recibo Verde: the combined invoice-receipt that every solo entrepreneur in Portugal issues through the Portal das Finanças.
The name comes from the green paper booklets that freelancers used to fill out by hand. The paper disappeared when everything moved online, but the name stuck. When someone in Portugal says they "pass green receipts" (passar recibos verdes), they mean they work as a freelancer.
What it actually is
A green receipt is a fatura-recibo, an invoice and a receipt fused into one document. When you issue one, three things happen at once:
- You invoice your client
- You confirm you received payment
- You register the income with the Portuguese tax authority
This is how cash-basis accounting works for solo entrepreneurs on the simplified regime. No green receipt, no tax event.
When you issue one
You issue a green receipt every time a client pays you. For Portuguese clients, this is straightforward, you issue it through the Portal das Finanças and the client gets a copy.
For foreign clients who need an invoice before they can pay, use the two-step process instead: issue a standard fatura (FT series) through certified invoicing software, then issue a receipt (RC) when payment arrives. Both approaches preserve cash-basis accounting on the simplified regime.
The full picture
For a detailed explanation of how green receipts work, when to issue them, what goes on them, and the workaround for foreign clients, see the full Recibo Verde glossary entry.
Frequently asked questions
What is a green receipt in Portugal?
A green receipt (Recibo Verde) is a combined invoice-receipt that freelancers and solo entrepreneurs in Portugal issue through the Portal das Finanças when they receive payment for services. The name comes from the green paper forms that were used before everything moved online.
Is a green receipt the same as a green slip?
Yes. 'Green receipt' and 'green slip' are both informal English translations of Recibo Verde. Portuguese freelancers and expats use the terms interchangeably. The official Portuguese term is Recibo Verde, which literally translates to 'green receipt'.
Do I need to issue green receipts as a freelancer in Portugal?
Yes. If you're registered as a trabalhador independente (independent worker) in Portugal, you issue a Recibo Verde through the Portal das Finanças every time you receive payment for services. It's the document that registers your income with the tax authority.
How is a green receipt different from a normal invoice?
A normal invoice (fatura) records an obligation to pay. A green receipt (Recibo Verde) is a fatura-recibo, it combines the invoice and payment confirmation into one document. The tax obligation starts when you issue it, meaning when you confirm payment was received.
Related terms
A combined invoice-receipt (fatura-recibo) issued by solo entrepreneurs in Portugal through the Portal das Finanças when they receive payment for services.
FaturaInvoiceA formal invoice issued through certified software or the AT portal. For solo entrepreneurs on the simplified regime, income tax and Social Security remain cash-basis (tied to payment) regardless of when the invoice is issued.
Trabalhador IndependenteSelf-Employed WorkerThe Portuguese term for an independent worker or sole entrepreneur, the equivalent of a freelancer or sole trader in other countries.
Regime SimplificadoRegime Simplificado de Tributação · Simplified Tax RegimePortugal's simplified tax regime for solo entrepreneurs and small businesses, where taxable income is calculated using fixed coefficients applied to gross revenue.