Can I accept cash offerings during services?

Yes, within the limits of the law. Anonymous offerings at services give the donor no tax benefit, because the donor is not identified. For people who want a receipt, a cash donation above €200 must go through a method that identifies the donor.

Is €200 per donation or per year?

Article 66(3) speaks of the value of each cash donation. If the same donor makes several small gifts that add up to more than €200, ask your accountant how to treat them.

Do MB WAY or cards count as a method that identifies the donor?

The law says 'in particular' bank transfer, named cheque or direct debit, so the list is not closed. In a binding ruling of April 2026, the AT held that MB WAY, payment links, credit cards and Multibanco references qualify because they identify the donor. Check with your accountant that your payment method records the donor's name and NIF.

What happens if I accept cash above the general limit?

Cash transactions of €3,000 or more are prohibited and carry a fine. See the General Regime for Tax Offences and ask your accountant for the amounts.

How much does a donor deduct for a gift to a church?

25% of the amount given, counted at 130% because it is a church, up to a limit of 15% of the IRS tax assessed. A €100 donation gives a €32.50 deduction, if it fits within the limit.

Cash limits and donation receipts in Portugal

Cash limits and donation receipts: what a church in Portugal can accept

By the Brado team · Published October 11, 2026 · Updated November 1, 2026 · 5 min read

Offerings

Treasury

30-second summary

Cash donations above €200 must be made by a payment method that identifies the donor, such as bank transfer, named cheque or direct debit (EBF article 66(3)).
The Tax Authority's general rule is different: cash payments and receipts are banned for transactions of €3,000 or more (General Tax Law, article 63-E).
A donation receipt must state the legal framework, that the gift is made without anything in return, the church's legal status, the legal provision and the amount.
Keep a register of every donor: name, tax number (NIF), date and amount. Modelo 25 is built from it.

For churches in Portugal.

Two cash rules overlap in a church, and it helps not to mix them up. For donations with a tax benefit, money above €200 must arrive by a method that identifies the donor. For any transaction, the general tax law bans cash from €3,000. In both cases, the receipt and the donor register must be in order.

The €200 rule

Article 66(3) of the Tax Benefits Statute (EBF) says that cash donations of more than €200 must be made through a payment method that identifies the donor, in particular bank transfer, named cheque or direct debit. Up to €200, cash is possible, but the donation can only go into Modelo 25 if the donor is identified and registered.

The general €3,000 rule

This is a different law and a different subject. Article 63-E of the General Tax Law (LGT), introduced by Law 92/2017, prohibits paying or receiving cash in transactions of any kind worth €3,000 or more. The limit rises to €10,000 when the payment is made by an individual who does not live in Portugal and is not acting as a trader.

Rule	Amount	Where
Cash donations: method that identifies the donor	Above €200	EBF, article 66(3)
General ban on cash	€3,000 or more	LGT, article 63-E(1)
Non-resident not acting as a trader	€10,000	LGT, article 63-E(3)
Paying invoices by a method that identifies the recipient	€1,000 or more, for taxpayers under article 63-C(1)	LGT, article 63-E(2)

The limit adds up all payments linked to the same sale or service, even if each part is small. If your church pays suppliers, for example for building work or equipment, do not split payments to get under the limit. The €1,000 rule applies to those covered by article 63-C; ask your accountant whether that is you.

Cash offerings at services: what to do in practice

Always count the money with two people and record the total.
People who want a receipt identify themselves (an envelope with name and NIF) or give by transfer, MB WAY or direct debit.
Bank the cash regularly rather than letting it build up.
Record each donation with name, NIF, date and amount.

What a donation receipt must contain

According to article 66(1) and (2), the supporting document must state:

how the donation fits the patronage regime, and that it is given without anything in return;
the legal status of the beneficiary entity (for example, religious legal person);
the legal provision it falls under;
the amount, if in cash, or the identification of the goods, if in kind.

The law does not impose a format. What counts is the content. It is good practice to use a series and sequential numbering, keep a copy and issue the receipt to the donor as soon as possible.

What the donor gains

For resident individuals, article 63(1) of the EBF allows deducting from IRS tax 25% of the value of donations, up to a limit of 15% of the tax assessed. For churches and religious institutions, paragraph 2 counts the donation at 130% of its value. Example: someone who gives €100 counts €130, and 25% of €130 is a €32.50 deduction, if it fits within the limit.

According to the Portal das Finanças, article 63 is extended until 31 December 2026 (Law 73-A/2025, article 260(3)), pending a review in 2026. Check the version in force on the Portal das Finanças before making promises to donors for later years.

How long to keep the documents

In a doctrinal note, the AT mentions that Decree-Law 28/2019 (article 19 onwards) sets the rules for keeping books, records and supporting documents, generally for 10 years. That note does not deal with donation receipts specifically, so check with your accountant how long to keep your donor records.

Where Brado helps

In Brado, online donations (card, SEPA direct debit and MB WAY) are linked to the person’s record, and the Finance module is designed for what the treasury needs: donor record with NIF, year totals and preparation of Modelo 25. See Pricing and Platform.

This is general information, not tax advice. Check your case with a certified accountant.