fatura-recibo
Published 5 November 2026, 06:07
fatura-recibo (a self-employed person’s invoice-receipt)
One document instead of two: both an invoice for the work and confirmation that the money has been received. It is issued directly in the tax authority’s app by people with category B income — the self-employed on recibos verdes and those doing a one-off job under ato isolado. Article 115 of the IRS Code requires a fatura, recibo or fatura-recibo for every amount received from a client.
Where you come across it. You pay a tutor, lawyer, doctor or tradesman; or you work for yourself and record the money you receive.
The person paying is obliged to ask for the document — that is also in article 115. For deductions in your tax return, the document must show your NIF, and for rent on a student’s accommodation it must also be marked as an estudante deslocado rental, as paragraph 11 of article 78.º-D of the same code requires. Since 1 July 2025, invoices have been issued in the tax authority’s own apps (as amended by decree-law 49/2025).
Official website: info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs115.aspx
Guides
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