Free PDF and Word income receipt template, ready to fill and sign. Know when the electronic income receipt is mandatory and how to issue it.
The income receipt It is the document with which the landlord declares to have received the income for a certain period and gives discharge to the lessee. In Portugal, most landlords with property income are obliged to issue the electronic income receipt on the Finance Portal; The paper model remains useful in situations legally dispensed and as a complementary proof of payment. here you can download Free, in PDF and Word, a model ready to fill, with the same fields that the tax authority asks for in the electronic receipt: parties, property, contract, period to which it respects, value, withholding tax with IRS and date of receipt. If you prefer not to fill anything by hand, you can generate everything online: the Aluseg application issues the electronic income receipts for you, for each income you pay.
Choose the format — you can download the four files.
The income receipt It is the statement by which the landlord confirms that he has received a certain amount — usually the one-month income — and gives discharge to the lessee. It fulfills two different purposes: it is a tax document, because it communicates to the Tax Authority the land income received, and is a proof of payment, opposable if later there is discussion about overdue rents.
In the absence of a convention to the contrary, and the rents being in correspondence with the months of the calendar, the first is due at the time of the conclusion of the contract and each of the others on the first working day of the month immediately preceding the one to which it relates (Article 1075, paragraph 2, of the Civil Code). This is why the receipt always identifies the period to which And not just the date the money entered.
This is where many landlords are wrong. The rule is simple: Most landlords are obliged to issue an electronic income receipt on the Finance Portal, pursuant to article 115 of the IRS Code and Ordinance No. 98-A/2015. The one who issues is the application of the tax authority, and the receipt is associated with the lease agreement previously communicated.
There are, however, situations legally exempted from this electronic emission; Whoever is exempted remains obliged to declare the rents received to the AT, by its own way (the Model 44 declaration). We do not indicate here thresholds or concrete conditions of dispensing — The framework varies with the fiscal situation of each landlord and must be confirmed on the Finance Portal or with the accountant.
In this framework, a paper income receipt It has two legitimate uses: to cover the situations waived and to function as proof and discharge delivered to the lessee when the electronic receipt has already been issued. What you cannot do is replace the electronic receipt when it is due.
unload it on pdf to print and sign, or in word if you want to adapt the fields to your contract.
The portal menus change with the updates, but the requested data is always these — they are exactly the ones that AT requires in its receipt webservice.
As a rule, yes. The majority of landlords with property income must issue the electronic income receipt on the Finance Portal (article 115 of the IRS Code and Ordinance No. 98-A/2015). There are situations legally waived, in which the rents received are declared by another way (Declaration Model 44). Confirm your framing on the Finance Portal or with your accountant.
It can, with an important limit: the paper receipt does not replace the electronic receipt when it is due. It makes sense in situations exempt from electronic issuance and as proof of discharge delivered to the lessee — for example when payment is made in cash or when the tenant asks for immediate proof of payment.
number and date of receipt, identification of the landlord and the lessee with NIF, identification of the property and the contract, the period to which the income respects (from/to), the amount received, the withholding tax of the IRS when applicable, the total received, the date of receipt and the signature of the landlord. The template on this page already brings all these fields.
On this page, for free: the income receipt template is available in PDF, to print and sign, and in Word, to adapt to your contract. If you prefer not to fill in anything by hand, create an account at Aluseg and issue electronic income receipts automatically at each income marked as paid.
Contracts, e-receipts (AT), income updates and legal deadlines — all handled automatically in the Aluseg app. Free account, no credit card.
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