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How to issue Green Receipts in Portugal?

Como emitir Recibos Verdes em Portugal?


WHAT IS IT?

These are documents used by self-employed individuals, freelancers, and independent contractors to declare their income and pay taxes on their earnings.


These receipts are issued for services rendered and include information such as the service provided, the amount charged, and the taxpayer's identification details. They are an essential part of tax compliance for self-employed individuals in Portugal.


WHY WOULD I NEED IT?

You would need green receipts, or "Recibos Verdes," if you are self-employed in Portugal. These receipts serve as documentation of the services you've provided and the income you've earned. They are crucial for tax purposes because they help you report your earnings accurately to the tax authorities and fulfill your tax obligations as a self-employed individual.


Also, green receipts serve as proof of income, which may be required for various purposes like applying for loans, renting property, or obtaining certain benefits.


Anyone with “open activity" can issue green receipts.


STEP BY STEP GUIDE

  1. First enter the finance portal

  2. Then choose the "Green Invoices and Receipts" option

  3. Then choose the "Send" option

  4. After invoice or invoice receipt

  5. Then choose the date, it can be the date of the present day or another day before.

  6. Next select the type of invoice you want to issue in the type.

  7. Following this step, check your personal data and the type of service you are doing. Also fill in the customer's data (purchaser of goods or services), NIF, name and full address.

  8. Finally, you must select the payment option for goods or services.

  9. In the description field, you must put the description of your service provision.

  10. Choose your VAT regime.

  11. Chose the IRS tax base.

  12. Put the value of your service provision in the base value field.

  13. Finally click on “emitir” on the top of the page. And confirm that

  14. You’ll have the the invoice issued

  • Tip: Bear in mind that if you already have a receipt from the customer, make an invoice-receipt right away. If you haven't received it yet, you to make an invoice first and then when payment is made, issue the receipt.

  • Tip: if you are exempt from VAT, choose the exemption of article 53


DOCUMENTS REQUIRED

Have in hand your personal data, the type of service you are doing and the customer's data (purchaser of goods or services) such as NIF, name and full address.


I don’t know if I must retain IRS and VAT, what should I do?

You should contact the Finances Service so they can clarify it for you. Give them as much detail as possible of the service you are providing.


SCAMS TO BE CAREFUL OF?

Green receipts can only be issued in the Finances Portal, don’t ever give your information to other websites.


KEY LINKS


KEY CONTACTS

Finances Contact Center: +351 217 206 707




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