Fatura
Invoice
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A formal invoice issued through certified software or the AT portal.
A fatura is a fiscal document. Not a commercial convenience, not a PDF you whip up in a spreadsheet. In Portugal, an invoice issued through certified software or the AT portal is a legal event, the tax authority sees every invoice you issue, on the AT portal as you issue it or, from certified software, through a webservice or your monthly SAF-T file.
The document types
Portugal's invoicing system has several document types, each with a letter-code prefix:
- FT: Fatura. The standard invoice. Used for most B2B transactions.
- FS: Fatura Simplificada. A simplified invoice with fewer mandatory fields. The limits depend on what you supply and who you are (Art. 40 CIVA), and an Art. 53 exempt freelancer has no value ceiling.
- FR: Fatura-Recibo. This is the Recibo Verde. Invoice and receipt in one, issued when the invoice and the payment coincide.
- NC: Nota de Crédito. A credit note. Used when the amount or the VAT of an invoice already issued changes, for example after a return or a discount.
- ND: Nota de Débito. A debit note. Used when the amount or the VAT of an invoice already issued goes up.
Each document gets a sequential number within its series, and none of them can be deleted. If a document has a formal error, such as a wrong NIF or address, you cancel it (anulação) and issue a corrected one. A credit note is for changes to the amount or the VAT, not for fixing a formal error.
The certified software requirement
Invoices in Portugal are normally issued either in AT's own apps (the Autoridade Tributária e Aduaneira is the tax authority) or through invoicing software certified by AT. Certified software reports your documents to AT through a webservice or your monthly SAF-T file.
Solo entrepreneurs can issue a fatura, a recibo or a fatura-recibo in AT's own apps on the Portal das Finanças (that's where Recibos Verdes come from), or use certified invoicing software instead (CIRS Art. 115.º). There are several software options on the market, ranging from free to expensive.
When to use a fatura vs a Recibo Verde
For domestic clients where invoicing and payment happen together, the Recibo Verde (FR) is simpler, one document, one step.
For foreign clients (or any situation where your client needs an invoice before they can pay), issue a standard fatura (FT) through certified invoicing software, then issue a receipt (RG) when payment arrives. A payment on an invoice you already issued gets a receipt, not a fatura-recibo. Both approaches are valid under the simplified regime.
For more on how this works with foreign clients, read Invoicing foreign clients as a solo entrepreneur in Portugal.
Perguntas frequentes
What's the difference between a fatura and a Recibo Verde?
A fatura (FT) is an invoice issued before or at payment. A Recibo Verde (fatura-recibo, FR) combines the invoice and receipt into one document issued at payment. For solo entrepreneurs on the simplified regime, both are valid.
Do I need certified software to issue a fatura in Portugal?
Not necessarily. A freelancer can issue faturas, recibos and faturas-recibo in AT's own apps on the Portal das Finanças, or use invoicing software certified by AT instead.
What types of faturas exist in Portugal?
The main types are: FT (fatura, standard invoice), FS (fatura simplificada, a simplified invoice with fewer mandatory fields), FR (fatura-recibo, the Recibo Verde), NC (nota de crédito, a credit note when the amount or VAT changes), and ND (nota de débito, a debit note when the amount or VAT of an invoice already issued goes up).
Should I issue faturas or Recibos Verdes as a freelancer?
Both work. Recibos Verdes (FR) are simpler for domestic work, one document handles everything. For foreign clients who need an invoice before they can pay, use a standard fatura (FT) and issue a receipt (RG) when payment arrives. Both are valid on the simplified regime.
Can I cancel or correct a fatura after issuing it?
You can't delete a fatura, once issued, it exists in the system permanently. If it has a formal error, such as a wrong NIF or address, you cancel it (anulação) and issue a corrected one. If the amount or the VAT changes, you issue a nota de crédito (credit note, NC) that references the original.
Termos relacionados
A combined invoice-receipt (fatura-recibo) issued by solo entrepreneurs in Portugal through the Portal das Finanças when they receive payment for services.
Regime SimplificadoRegime Simplificado de Tributação · Simplified Tax RegimePortugal's simplified IRS regime for self-employed individuals, where taxable income is calculated using fixed coefficients applied to gross revenue. Companies have a separate simplified regime under IRC.