Recibo de Renda Eletrónico: How to Issue Electronic Rent Receipts (2026)

The recibo de renda eletrónico is Portugal's official electronic rent receipt. It is issued through the Portal das Finanças (the tax authority's online portal) and is the document that proves, for tax purposes, that a rent payment was received. The regime was created by Portaria n.º 98-A/2015, de 31 de março, which implements Art. 115º of the CIRS (the personal income tax code).

If you are a landlord with a residential lease registered at Finanças, this applies to you: one receipt must be issued for each rent actually received, through the Portal, unless you fall under a specific exemption.

The key rules of the electronic receipt regime:

A receipt is not a courtesy — it is what links the rent you receive to the income you declare. Receipts that do not match the contract, or rents with no receipt at all, are exactly what raises questions with the tax authority.

Issuing a receipt takes a few minutes once the lease is registered:

Issue the receipt promptly when the rent arrives — best practice is within the same month — and always for the real amount, even if it differs from the contractual rent that month.

How receipts relate to the 10% rate. A separate 2026 regime taxes qualifying residential rents at a 10% ceiling instead of the standard 25% autonomous rate (Art. 72º CIRS). It lives in Art. 45º-C of the EBF (Estatuto dos Benefícios Fiscais), added by Art. 9º of Decreto-Lei n.º 97/2026. The verified conditions are that the property is let exclusively for residential purposes, the monthly rent does not exceed €2,300 (the 2026 limit), and the income is received on or before 31 December 2029. There is no minimum term and no permanent-home requirement, and the 10% ceiling yields where a more favourable rate validly applies. The verified registry does not yet establish whether the rule reaches leases entered into before 2026; confirm that point with your accountant.

Issuing receipts and registering the lease are not conditions of that rate. They are independent duties: Art. 115º CIRS and Portaria n.º 98-A/2015 govern the applicable receipt route, while Modelo 2 communication is a separate AT obligation. Receipts or the applicable alternative records also evidence the rental income you declare, so keep a coherent trail for Anexo F.