Green Receipts

“Green receipts” (Recibos Verdes) are the common name used for the documents issued by self-employed individuals, freelancers and independent professionals to document income from services or other professional activities. Officially, the relevant documents are Faturas (invoices), Faturas-Recibo (invoice-receipts) and Recibos (receipts).

They contain information about the service provided, the amount charged, the person or business providing the service and, where applicable, the customer. These documents are important for correctly declaring professional income and complying with tax obligations in Portugal.

Choose the VAT option that applies to your activity. Do not automatically select Article 53.

The Article 53 VAT exemption only applies if you meet the legal requirements for that exemption. However, do not select Article 53 simply because you are self-employed. Other VAT exemptions or regimes may apply depending on your circumstances and the nature/location of the service.

If applicable, select the appropriate IRS withholding (retenção na fonte) option. Whether you need to withhold IRS depends on factors such as the type of professional activity, the customer and whether you qualify for an applicable exemption. IRS withholding and VAT are separate tax matters.

NOTE: If you are unsure which option applies to you, check the applicable rules or contact the Tax Authority.

Use official Autoridade Tributária services, such as the Portal das Finanças and ATGO, when issuing invoices and receipts. Be careful with third-party websites or people offering to issue documents on your behalf. Never share your Portal das Finanças password, authentication codes or other confidential login information with third parties. When in doubt, contact the Autoridade Tributária directly through its official channels.