Who has to file Modelo 25?

Entities that receive tax-relevant donations under the Tax Benefits Statute (EBF). For churches, article 63(2) of the EBF provides for donations that donors can deduct from their personal income tax (IRS). If you are unsure how your entity is classified, ask your accountant.

What is the deadline for Modelo 25?

The end of February each year, covering the previous year's donations (article 66(1)(c) of the EBF). If the last day falls on a weekend or holiday, check on the Portal das Finanças whether it moves to the next working day.

No. Portaria 455-B/2023 states that Modelo 25 must be submitted by electronic data transmission.

What if I make a mistake?

The return counts as filed on the date it is submitted, provided any errors found are corrected within 30 days. If they are not, the return is treated as having no effect.

Do I need a certified accountant?

The portaria provides that, where the return must be signed by a certified accountant, that accountant is identified by an AT password. Ask your accountant whether this applies to you.

Modelo 25: what a church files in Portugal, and when

Modelo 25: what a church in Portugal must file, and when

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

Tax

Church office

30-second summary

Modelo 25 is the annual return in which a church tells the Portuguese Tax Authority (AT) which tax-relevant donations it received the previous year, and from whom.
It is filed electronically on the Portal das Finanças, by the end of February each year.
Two duties come first: give each donor a receipt, and keep a register with the name, tax number (NIF), date and amount of every donation.
If errors are found you have 30 days to correct them; after that the return has no effect.

For churches in Portugal.

If your church receives donations that give donors a tax benefit, it must file a Modelo 25 return with the Portuguese Tax Authority every year. It is submitted electronically, by the end of February, and covers the donations received in the previous year. The duty comes from article 66(1)(c) of the Tax Benefits Statute (Estatuto dos Benefícios Fiscais, EBF).

What is Modelo 25?

It is the official-model return in which entities that receive tax-relevant donations tell the AT what they received. The form and filling-in instructions in force at the time of writing are those of Portaria 455-B/2023 of 29 December, which has applied since 1 January 2024 (check whether a newer version exists).

You do not report all the money that comes into the church. You report only the donations that give the donor a tax benefit, for example gifts from people who deduct them in their personal income tax (IRS) return. Membership fees, paid registrations and sales are not donations: a donation is, by definition, given without anything in return.

Does your church have to file?

It does if it received tax-relevant donations. Article 63(2) of the EBF provides for the IRS deduction of donations to churches, religious institutions and non-profit legal persons that belong to religious denominations or were created by them. If there were no donations of this kind in the year, check with your accountant whether you have any return to file. In a 2023 binding ruling, the AT said that donations from legal persons to a religious entity for religious purposes fall outside article 62 of the EBF and that, for those, the entity is not subject to Modelo 25. That does not settle donations from individuals, so always confirm with your accountant.

By when?

By the end of February each year, with the previous year’s donations. Donations received in 2026 are therefore reported by the end of February 2027. Because 28 February 2027 falls on a Sunday, check on the Portal das Finanças whether the deadline moves to the next working day.

What must be ready first

Article 66 gives beneficiary entities three duties. Modelo 25 is the third, and the other two must be in order before it:

A receipt for each donor. A document stating how the donation fits the patronage regime and that it is given without anything in return. See the full content in the guide on cash limits and donation receipts.
An up-to-date donor register. With the name, tax number (NIF), date and amount of every donation.
The annual return, which is Modelo 25.

The AT has clarified that if an entity fails to meet duties (b) and (c), donors cannot enjoy the tax benefits. In other words, a sloppy register hurts the people who were generous.

How to file, step by step

Credentials. The church needs a password issued by the AT. If you do not have one yet, you register on the Portal das Finanças.
File. Prepare a file with the data structure the AT publishes on the Portal, following the filling-in instructions in the portaria.
Submission. Submit the file through the procedures set out on the same Portal page.
Proof. Keep the proof of submission together with the donor register.
Corrections. The return counts as filed on the date it is submitted, but errors found must be corrected within 30 days; if they are not, the return is treated as having no effect.

The mistakes that cost the most

Missing or wrong NIF. Without a NIF the donor is not identified and the donation cannot be reported. Ask for it when the gift is made.
Mixing donations with payments. A fundraising dinner or a retreat registration has something in return; they are not donations.
Cash donations above €200 without a traceable method. Above that amount the law requires a payment method that identifies the donor (see the cash guide).
Changing amounts after issuing the receipt. What the donor received and what you report must match.
Leaving it to the last day. Errors only appear after you submit, and the correction period runs from then. Submit with time to spare.

How Brado helps

In Brado, donations are linked to the person’s record (with their NIF), and the Finance module gathers the totals per donor at year end so you can prepare Modelo 25. You still file it yourself on the Portal das Finanças. See what each plan includes on Pricing and the rest on Platform.

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