Tax Authority (Finanças)Automatic collection

Freelance Receipts and Invoice-Receipts (Recibos Verdes e Faturas-Recibo)

Documents issued through the Tax and Customs Authority's Invoices and Receipts service (Faturas e Recibos): invoices, receipts and invoice-receipts.

What it is for

Provide proof of services rendered or sales and, where applicable, of payments received.
Analyse activity over a period and cross-check the documents with your accounts.
Gather evidence to explain the income earned over a period of time.

Example (fictitious). Titus Gorila issues an invoice for a job that will only be paid later. When he is paid, he issues the receipt and presents both, instead of treating the invoice as proof of payment.

What it is

"Recibos verdes" (green receipts) is the name used for the documents issued through the AT's Invoices and Receipts service (Faturas e Recibos). The invoice records the invoiced transaction, the receipt records the payment linked to an invoice, and the invoice-receipt combines both when invoicing and payment happen at the same time.

How we collect it

We request them using the holder's NIF and Tax Portal (Portal das Finanças) password and deliver the documents as PDFs.

Period: period available on e-Fatura.

Access required: Tax Portal (Portal das Finanças). Credentials are encrypted only during the collection and deleted at the end.

Things to note

An invoice on its own does not prove that you were paid. Before adding up amounts, check for cancellations, corrections, IVA and withholdings, because invoiced amounts are not the same as net income. These documents do not replace the annual IRS return or guarantee future income.

Frequently asked questions

Do an invoice and an invoice-receipt prove the same thing?

No. The invoice documents the transaction; the invoice-receipt also records the payment when it happens at the same time. If payment comes later, there is a receipt linked to the invoice.

Are they enough to prove income for the year?

It depends on what the organisation asks for. They help analyse a period, but may not replace the IRS return or other documents; confirm the period, statuses and amounts required.