Invoice-Receipt
Fatura-Recibo
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The English term for fatura-recibo: a combined invoice and payment confirmation used by Portuguese freelancers, issued only when payment has been received.
An invoice-receipt is the English name for fatura-recibo (FR), the combined invoice-and-payment-confirmation document that Portuguese freelancers use daily. If you've heard people talk about green receipts or Recibos Verdes, this is the document type they mean.
A concept that doesn't exist elsewhere
In most countries, an invoice and a receipt are separate things. You invoice when you do the work, and you receipt when you get paid. Portugal fused them for solo entrepreneurs, creating a single document that says: "I did this work, and I was paid for it."
This fusion is what makes the Portuguese system simpler for straightforward domestic freelancing. One document does the job of two. But it also means you issue an invoice-receipt only when the invoice and the payment coincide, never before the payment.
Why timing matters
When you issue an invoice-receipt, you are telling the tax authority you were paid, and any IRS withholding (if applicable) goes on that payment. Issuing one before you've been paid means recording a payment that hasn't happened.
This is where the two-step alternative comes in. If a client (especially a foreign company) needs an invoice before they can process payment, you issue a standalone fatura (FT series) first. When payment arrives, you issue a receipt (RG series) to close it. Both are valid under the simplified regime.
What makes it unique
Two things distinguish the invoice-receipt from a standalone invoice:
- No separate receipt is needed. The FR is self-contained. It already confirms payment.
- It records the payment itself. With a standalone fatura, the payment is recorded later, by the receipt. With an FR, the issue date is the payment date.
For the full technical details, document flows, and when to use each type, see the Portuguese entry: Fatura-Recibo.
Perguntas frequentes
What is an invoice-receipt in Portugal?
An invoice-receipt (fatura-recibo) is a single document that combines an invoice and a payment receipt. It's issued when the invoice and the payment coincide. It's the default document type for solo entrepreneurs using the Recibo Verde system.
Why does Portugal combine invoices and receipts?
It keeps things simple for solo entrepreneurs. Instead of tracking invoices and receipts separately, one document handles both. It reaches the tax authority through the portal or a webservice at issuance, or in your monthly SAF-T file from certified software. No reconciliation needed.
Can I send an invoice-receipt to a client before they pay?
No. An invoice-receipt confirms that payment was received. Issuing it before payment tells the tax authority you were paid when you weren't. For clients who need an invoice before paying, use a standalone fatura (FT) instead.
How does an invoice-receipt affect my taxes?
When you issue one, you record that you were paid, and any IRS (income tax) withholding goes on that payment. This is why timing matters, only issue it when payment has actually arrived.
Is an invoice-receipt the same as a Recibo Verde?
Essentially, yes. When people say 'Recibo Verde' or 'green receipt,' they're referring to the fatura-recibo issued through the Portal das Finanças. The terms are used interchangeably in everyday conversation, though fatura-recibo is the technical document type.
Termos relacionados
A combined invoice and receipt document issued by Portuguese solo entrepreneurs when payment is received, the document type behind the Recibo Verde system.
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.
Green ReceiptRecibo VerdeThe English name for Recibo Verde, a combined invoice-receipt that solo entrepreneurs in Portugal issue through the tax portal when they receive payment.
FaturaInvoiceA formal invoice issued through certified software or the AT portal.
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.