Fatura-Recibo
Invoice-Receipt
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A combined invoice and receipt document issued by Portuguese solo entrepreneurs when payment is received, the document type behind the Recibo Verde system.
A fatura-recibo (abbreviated FR) is a combined invoice-receipt, the single most common document type for Portuguese freelancers. It's the document behind the Recibo Verde system, and understanding it is key to understanding how invoicing works in Portugal.
Two documents in one
In most countries, invoicing has two steps: you send an invoice when the work is done, then issue a receipt when payment arrives. Portugal's fatura-recibo collapses both into a single document. One action, one document.
This is what makes it powerful and also what makes it tricky. When you issue an FR, you're making three statements at once:
- You performed a service for a client
- The client paid you
- The payment is on record, and reaches the tax authority through the portal or a webservice at issuance, or in your monthly SAF-T file from certified software
Once you issue the FR, it reaches the tax authority through the portal or a webservice at issuance, or in your monthly SAF-T file from certified software. There's no going back.
How it differs from a standalone fatura
A standalone fatura (FT series) only records the obligation to pay. The client sees it, processes it through their accounts payable, and pays you later. You then issue a separate receipt (recibo, RG series) when the money arrives.
The FR skips all of that. It assumes payment happened when you press submit.
No separate receipt needed
Because the FR already confirms payment, it doesn't need a separate receipt. If it has a formal error, such as a wrong NIF, you cancel it (anulação) and issue a corrected one. If the amount or the VAT changes, you issue a credit note (nota de crédito).
When to use each
- The invoice and the payment coincide (a client who pays on the spot, or upfront): use the fatura-recibo. It's simpler and it's what the Recibo Verde system is built for.
- Payment comes later (a foreign client, or any client who needs an invoice before paying): use a standalone fatura (FT), then close it with a receipt (RG) when payment arrives.
Both approaches are valid under the simplified regime. The choice depends on your client's payment workflow.
Perguntas frequentes
What is a fatura-recibo?
It's a single document that combines an invoice (fatura) and a receipt (recibo) into one. When you issue a fatura-recibo, you're simultaneously billing for a service and confirming that payment was received. It's the document type used in the Recibo Verde system.
How is a fatura-recibo different from a fatura?
A standalone fatura (FT) records an obligation to pay, the client owes you money. A fatura-recibo (FR) records both the service and the payment in one document. With an FT, you'd later issue a separate receipt when paid. With an FR, it's all done at once.
Do I need a receipt on top of a fatura-recibo?
No. A fatura-recibo already confirms payment, so it doesn't get a separate receipt (recibo). A standalone fatura is different: when it is paid, the payment gets a receipt.
What happens when I issue a fatura-recibo?
It reaches the tax authority through the portal or a webservice at issuance, or in your monthly SAF-T file from certified software. An FR tells them you received payment. This is why you should only issue it when payment has actually been received.
Termos relacionados
The English term for fatura-recibo: a combined invoice and payment confirmation used by Portuguese freelancers, issued only when payment has been received.
Recibo VerdeGreen ReceiptA 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.
Trabalhador IndependenteSelf-Employed WorkerThe Portuguese term for an independent worker or sole entrepreneur, the equivalent of a freelancer or sole trader in other countries.
ATCUDUnique Document CodeAT Code Unique Document: the unique identifier required on every invoice and receipt in Portugal, combining a validation code from the tax authority with a sequential number.