Recibo verde invoice calculator 2026

Updated 15/10/2026 · income tax and social security rules for 2026

Work out the VAT, the withholding tax and what you actually receive on a recibo verde, or how much to invoice to receive a set amount. For clients in Portugal, in the EU and elsewhere, with what to put in each field of the Portal das Finanças.

Service amount (before VAT)How much you want to receive

Service amount I want to receive

The price you agreed, before VAT.The amount the client transfers to your account. The calculator works out what to put on the invoice.

Client

It is consulting, IT, advertising, translation, data processing or another service in art. 6(11) of the VAT Code

Type of activity

VAT I am VAT exempt (art. 53)

Exempt if you invoiced less than €15,000 in Portugal last year. It is on your activity registration and on the Portal das Finanças.

Where your business is based

VAT rate of the service

Withholding tax I expect to invoice less than €15,000 this year and opt out of withholding (art. 101-B)

Enter an amount to see the invoice.

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Four examples with €1,000

Client	VAT	Withholding	You receive
Business in Portugal, with VAT	€230.00	€230.00	€1,000.00
EU business	€0.00	€0.00	€1,000.00
Business outside the EU	€0.00	€0.00	€1,000.00
Private person in the EU, with VAT	€230.00	€0.00	€1,230.00

With a Portuguese business client, VAT and 23% withholding cancel out: the client still transfers €1,000. But the €230 of VAT is not yours: it goes to the State in your periodic VAT return.

Frequently asked questions

Do I charge VAT to foreign clients?

Not to businesses, inside or outside the EU: the invoice carries the reverse-charge note ("IVA – autoliquidação") and the client deals with VAT in their own country. Private clients in the EU pay Portuguese VAT. Private clients outside the EU pay no Portuguese VAT for services such as consulting, IT or advertising. Clients abroad never withhold tax, and this invoicing does not count towards the €15,000 limit.

When do I have to charge VAT?

If you invoiced more than €15,000 in Portugal the year before, or pass €18,750 in the current year. The standard rate is 23% on the mainland, 22% in Madeira and 16% in the Azores. Below the limit, the invoice says "IVA – regime de isenção". See the VAT exemption limit.

When is income tax withheld from my invoices?

When the client is a business or other entity with organised accounting in Portugal: 23% for art. 151 professions and 11.5% for others (20% if you have IFICI). If you expect to invoice less than €15,000 in the year you can opt out.

Fatura or fatura-recibo?

A fatura-recibo (invoice-receipt) is for when the client pays straight away. If they pay later, issue a fatura (invoice) first and the recibo (receipt) when the money arrives. You can issue them for free on the Portal das Finanças or in certified invoicing software.

Basis: Taxas de IVA: art. 18.º do CIVA e taxas regionais (continente 23/13/6%, Madeira 22/12/4%, Açores 16/9/4%); localização: art. 6.º do CIVA, n.os 6 e 11; códigos de isenção: tabela de motivos de isenção da AT (M10, M40, M44); retenção: arts. 101.º e 101.º-B do CIRS.