O Que Sao os Recibos Verdes?
Recibos verdes (literally "green receipts") is the colloquial term for invoices issued by Portuguese self-employed workers (trabalhadores independentes). The name comes from the green paper of the original physical forms. Today, they are issued electronically through the Portal das Financas. If you work freelance in Portugal — even part-time — you must issue one for every client payment.
NIF: 278 451 936 | Categoria B
Rua das Flores, 47, 3.o Dto, Lisboa
Data: 08/03/2026
| Descricao | Valor |
|---|---|
| Base tributavel (valor iliquido) | 2 000,00 EUR |
| IVA (23%) | 460,00 EUR |
| Total com IVA | 2 460,00 EUR |
| Retencao na fonte (IRS 25%) | -500,00 EUR |
| VALOR LIQUIDO A RECEBER | 1 960,00 EUR |
Vocabulario Fiscal
| Termo | Significado |
|---|---|
| Retencao na fonte | Tax withheld at source — your client deducts this and pays it to the tax authority on your behalf. It counts towards your annual IRS bill. |
| IVA (Imposto sobre o Valor Acrescentado) | VAT at 23% (standard rate). You collect it, then declare and pay it quarterly to AT. |
| Base tributavel / valor iliquido | Gross value before tax — the amount your client owes for the service itself |
| Valor liquido a receber | Net amount received — what actually hits your bank account |
| Categoria B | IRS tax category for self-employment income (as opposed to Category A for employees) |
| Contribuicoes SS | Social Security contributions — 21.4% of declared income, paid quarterly. Entitles you to unemployment benefit after 2 years. |
O Regime Simplificado vs. Contabilidade Organizada
If your annual income from self-employment is under 200 000 EUR, you can use the regime simplificado — a flat-rate system where only 75% of your services income is treated as taxable profit. Above 200 000 EUR, contabilidade organizada (full accounting) is mandatory and requires a certified accountant (contabilista certificado).