Recibo Verde

The name translates to "green receipt," a holdover from the green paper forms that Portuguese freelancers used to fill out by hand. The paper is long gone. The name stuck, and it now refers to something you do on the Portal das Finanças (the tax authority's online portal).

What makes the Recibo Verde unusual is that it's a fatura-recibo, an invoice and a receipt fused into a single document. That hyphen is doing a lot of work. In most countries, you send an invoice when you do the work, and a receipt when you get paid. Two steps, two documents. Portugal collapsed them into one.

Invoice and receipt in one document

This fusion is what keeps invoicing simple for solo entrepreneurs on the simplified regime (regime simplificado). You issue the Recibo Verde when you receive payment. That single action does three things at once: it invoices the client, confirms the payment, and registers your income with the tax authority.

This is a genuine advantage. In Sweden, a freelancer issues a real invoice to the client and then separately books the income when payment arrives, two steps that need to stay in sync. In Portugal, there's only one step. The system is simpler, at least for domestic work.

Foreign clients: use the two-step process

The problem shows up when you work with foreign clients. A company in Berlin or Stockholm needs an invoice before they can pay you. Their accounts payable department needs a document to enter into their system, approve, and schedule for payment. That's how B2B works across Europe.

You can't issue a Recibo Verde before payment, it tells the tax authority that money changed hands.

The solution is the two-step process: issue a standard fatura (FT series) through certified invoicing software when the client needs an invoice, then issue a receipt (RG series) when payment arrives. A payment on an invoice you already issued gets a receipt, not a Recibo Verde. Both approaches are valid under the simplified regime.

What goes on a Recibo Verde

When you fill one out on the Portal das Finanças, you'll enter:

• Your client's details (name, NIF or foreign VAT number, country)
• A description of the service
• The amount
• VAT treatment (exempt, applicable rate, or reverse charge for EU B2B)
• Whether income tax withholding (retenção na fonte) applies

The portal assigns a sequential number and the document is immediately registered with the tax authority. There's no draft state. Once you submit, it exists.

For domestic clients who pay when you invoice, the Recibo Verde is usually the only document you need. Certified invoicing software is the alternative to the portal and issues the same documents. For foreign clients who need an invoice before payment, use a standard fatura (FT) and close the loop with a receipt (RG) when payment arrives.

Further reading

• How to issue a Recibo Verde in Portugal, a step-by-step walkthrough of the Portal das Finanças: logging in, filling in client details, VAT treatment, and submitting
• Why every freelancer in Portugal talks about "green receipts", the history behind the name
• Invoicing foreign clients as a solo entrepreneur in Portugal, why the two-step process works and why you don't need workarounds
• Portugal freelancer tax calculator - estimate your IRS and Social Security for the first 3 years based on your expected income
• Read your IRS declaration (comprovativo) - upload your PDF and see every field explained, including how your Recibo Verde income feeds into the final calculation
• Certified invoicing software for freelancers in Portugal (2026) - what AT certification means, what the free tier actually covers, and how to pick the right tool when you're issuing Recibos Verdes