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 solo entrepreneurs in Portugal issue through the Portal das Finanças or certified software.
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
- The payment reaches the Portuguese tax authority through the portal or a webservice at issuance, or in your monthly SAF-T file from certified software
This is how invoicing works for solo entrepreneurs on the simplified regime.
When you issue one
You issue a green receipt when the invoice and the payment coincide, typically a client who pays at the time of the service. You issue it through the Portal das Finanças or your certified software.
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 (RG) when payment arrives. Both approaches are valid 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.
Perguntas frequentes
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. As a trabalhador independente (independent worker) you must issue a fatura, a receipt or a fatura-recibo for every amount you receive (CIRS Art. 115.º). When the invoice and the payment coincide, that is one Recibo Verde. When you invoiced first, the payment gets a receipt.
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. Issue it when the invoice and the payment coincide.
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.
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.
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.