Recibos verdes: how to start
Choose what you will do and how much you expect clients to pay you: see how much goes to IVA and Seg. Social, what IRS is calculated on and how much is left for you.
14 days free · No card, no contract
Of the 1,500 € clients pay you, 1,219.51 € is for the work and 280.49 € is IVA.
- For you1,219.51 €
- Seg. Social0 €
- IVA280.49 €
- IVA
- At 1,500 € a month your year goes over 15,000 €, so you work with IVA: you add 23% to every invoice and the client pays it. Every quarter you pass 841.47 € on to the state, minus the IVA on your business purchases.
- Seg. Social
- No contributions in your first 12 months. They start in month 13: see the amount under “Year 2”.
- IRSonce a year, in springIRS rate scale
- About 436 € a year. Calculated on 5,488 € of the 14,634 € for the year. In year 1 that is half the usual amount.
How to start: three steps
Register as self-employed
On Portal das Finanças, with your NIF. State your activity and expected income until the end of the year: up to 15,000 €, no IVA.
AT guide to getting startedIssue an invoice for every payment
Every client needs an invoice, usually a fatura‑recibo. In FIZ it is free on the Base plan.
Pay your taxes on time
FIZ calculates Seg. Social, IVA and IRS, reminds you of declaration deadlines and submits them with one click from you.
Year by year: what changes
In FIZ you issue the invoices; FIZ works out what to pay, reminds you of every deadline and submits the declarations with one click from you.
- Year 1
Invoices from day one
- Invoices
- A fatura‑recibo for every payment. Free in FIZ on the Base plan.
- Seg. Social
- No contributions and no declaration for the first 12 months.
- IVA
- If you expect at most 15,000 € by December, no IVA and no declaration. If more, IVA from the first invoice.
- IRS
- First return the next spring. For services, with no salary or pension that year and no activity closed less than 5 years ago, the tax is calculated on half the usual amount.
- Year 2
Contributions begin
- Invoices
- As in year 1. With IVA, every invoice carries it.
- Seg. Social
- From month 13 you pay every month, between the 10th and the 20th. Declaration in January, April, July and October.
- IVA
- With IVA: declaration by 20 February, May, September and November, payment by the 25th.
- IRS
- Return from April to June. Under the same conditions, on three quarters of the usual amount.
- Year 3 onwards
No more first-year discounts
- Invoices
- As before.
- Seg. Social
- As in year 2.
- IVA
- As in year 2.
- IRS
- Return from April to June, on the usual amount. AT may ask for advance payments in July, September and December.
Choose a plan for your business
While there are no contributions and no IVA, the free Base plan is enough: unlimited invoices. The Seg. Social declaration is in the Auto and Prime plans; with IVA, in Auto Pro and Prime Pro.
Frequently asked questions about recibos verdes
What do I need to register as self-employed?
Your NIF and access to Portal das Finanças: your password, Cartão de Cidadão or Chave Móvel Digital. You register online, on that portal.
What are recibos verdes?
It is the name used in Portugal for working for yourself: you invoice your clients and pay Seg. Social, IVA and IRS as a self-employed person (trabalhador independente).
Can I start if I am employed?
Yes. You pay no contributions as self-employed if your salary is at least 537.13 € and pays into Seg. Social or a scheme with the same cover, neither your employer nor a company in its group is your client, and 70% of what you invoice for services stays, on average, below 2,148.52 € a month.
I sell goods. How much do I pay?
Less than for services: the Seg. Social contribution is calculated on 20% of the income instead of 70%, at a 25.2% rate. IRS is calculated on 15% of the income.
How does IVA work for doctors and psychologists?
Health services are exempt from IVA at any income. Seg. Social and IRS are paid as by any other self-employed person.
On which part of the income is IRS calculated?
For design, IT, consulting and the other professions in the IRS table, on 75% of the income; for other services, on 35%; for selling goods, on 15%. The tax amount depends on your household and other income: FIZ calculates it.
What happens if I invoice more than 15,000 € a year?
If you already work without IVA and the year goes over 15,000 €: up to 18,750 €, you add IVA to your invoices from 1 January of the next year; above 18,750 €, IVA starts at once, from the moment you pass that amount. If, when you open your activity, you expect more than 15,000 € by the end of the year, you invoice with IVA from the start.
How do I invoice a client abroad?
For a company in another EU country, check its IVA number in VIES, the EU register of these numbers; FIZ checks it when you add the client. With a valid number, the service invoice has no Portuguese IVA and states «IVA - autoliquidação», and the sale goes into the recapitulative declaration. For these invoices you must also be registered in VIES.
Private clients in the EU are invoiced under Portuguese rules, as a client in Portugal: with Portuguese IVA if you charge it. Companies outside the EU are invoiced for services without Portuguese IVA.
For private clients outside the EU, it depends on the service: some, such as consulting, engineering, accounting, advertising and data processing, are invoiced without Portuguese IVA; the rest follow Portuguese rules.
In every case, including EU companies with a valid VIES number, accommodation and other services linked to property in Portugal and in-person events in Portugal follow Portuguese rules.
When do I need an accountant?
With organised accounting (contabilidade organizada), a certified accountant is required. Under the simplified regime, with income up to 200,000 € a year, FIZ prepares and submits the Seg. Social, IVA and IRS declarations.
Can I start using FIZ in the middle of the year?
Yes, on any day. FIZ imports the invoices you have already issued from Portal das Finanças and includes them in the declarations.