Recibos verdes without the fog

Recibos verdes are the Portuguese way many freelancers and independents invoice. The nickname comes from the old paper colour. Today most people issue them digitally on the Portal das Finanças after they open activity with the tax office and, usually, with Social Security.

Before the first invoice

• A NIF, see Getting a NIF in Porto.
• Open activity (início de atividade) with Finanças for the right CAE codes.
• A NISS and Social Security registration when your situation requires it, Getting a NISS.
• A Portuguese bank account clients can pay into, Opening a bank account.

What changes month to month

VAT, IRS withholding and Social Security rates depend on your volume, your activity codes and whether you are in a simplified regime. Those numbers live on official tables and change. This page will not invent a percentage. A certified accountant for the first quarter is cheaper than fixing a year of wrong receipts.

Clients abroad

Invoicing a foreign company has extra fields and sometimes reverse-charge VAT logic. Read the Finanças help for your case or let the accountant click the buttons while you watch once.

Checked 27 October 2026. This is not legal, tax, medical or immigration advice. If an official page disagrees, follow that page.