Invoicing Foreign Clients as a Portugal Freelancer (2026)

Most D8 visa holders and expat freelancers in Portugal work for clients outside Portugal. You still issue a recibo verde for each payment — but the VAT and withholding tax rules differ significantly from domestic clients. Getting them wrong is one of the most common compliance mistakes expats make.

Do you still need to issue a recibo verde?

VAT on foreign clients: the reverse charge rule

EU vs non-EU clients

Article 53 VAT exemption and foreign clients

Withholding tax (retencao na fonte) for foreign clients

Currency: receiving payment in USD, GBP, or EUR

Social security on foreign income

NHR 2.0 and foreign-sourced professional income

Step-by-step: issuing a recibo verde for a foreign client

Common mistakes with foreign client invoicing

Double tax treaty countries

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