Electronic rent receipts in Portugal: the complete landlord guide

Updated 10 July 2026 · Source: Portal das Finanças (Portuguese tax authority)

Since 2015, rent receipts in Portugal have gone digital: as a rule, anyone collecting rent issues an electronic rent receipt on the Portal das Finanças (the tax portal). This guide explains who is required to, who is exempt, how to issue one step by step and what happens when you don’t.

Who must issue them

All holders of property income (IRS category F), individuals collecting rent, for rents received or made available, including deposits and advance payments. Those taxing rents under a business activity (category B) follow that activity’s invoicing rules instead.

Who is exempt

Landlords aged 65 or over on 31 December of the previous year;
Rents under the rural lease regime;
Those who, cumulatively, have no email address (and are not required to have one) and received annual rents of no more than 2× the IAS in the previous year.

Note: exemption does not remove all obligations. Those who do not issue electronic receipts must file the annual Modelo 44 return (previous year’s rents) by the end of February.

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How to issue one, step by step

Register the lease with the tax authority (once): the lease must have been reported to the tax office (Stamp Duty form Modelo 2) before you can issue receipts against it.
Log in to the Portal das Finanças → search for “recibos de renda” → Emitir recibo de renda.
Select the lease, state the period the rent refers to, the amount received and the date of receipt.
Confirm: the receipt is issued with an official number and can be downloaded as a PDF and sent to the tenant. As a rule it must be issued by the end of the month following receipt of the rent.

What happens if you don’t

Failing to issue the receipt (or to file the Modelo 44) is a tax offence punishable by a fine, and undeclared rents are a serious risk in an inspection, besides preventing the tenant from deducting the rent in their IRS, which tends to cause conflict. Good practice is simple: one receipt for every rent received, by the following month at the latest.

Frequently asked questions

Am I required to issue electronic rent receipts?

As a rule, yes: all holders of property income (IRS category F) must issue electronic receipts for rents received, including deposits and advances. Exceptions: landlords aged 65 or over on 31 December of the previous year, rural lease contracts, and those who cumulatively have no email (and are not required to have one) and received annual rents up to 2× the IAS in the previous year.

I’m exempt. Do I still have to declare anything?

Yes: those who are exempt and choose not to issue electronic receipts must file the annual rent return (Modelo 44) by the end of February, covering the previous year’s rents.

Does the deposit also need a receipt?

Yes: the obligation covers rents received or made available, including deposits and advance payments.

Does the tenant need the receipt for anything?

Yes: electronic receipts (or the Modelo 44) are how rents are registered with the tax authority, allowing the tenant to deduct housing costs in their IRS, and tenants frequently ask for them.

Tired of issuing receipts by hand?

In Tagus Rentals, every rent received is recorded with its receipt attached, and arrears trigger automatic notices to the tenant. The history is ready for tax season.

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Tagus Property manages rentals in Lisbon, Oeiras and Cascais: rents, receipts and tax obligations included.

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This guide is for information only and does not replace tax advice. Source: official FAQs of the Portal das Finanças (tax authority) on rents and electronic receipts.