Form 22 (Modelo 22) cannot be generated

Symptom

In Accounting › Declare › Corporate income tax › Form 22 (corporate income tax), Export XML (Tax Authority format) does not download the file and opens an Invalid Operation window. Or the return does not save and a Validation Error opens. Or the list opens, but the return does not.

The program never sends anything to the AT: the export only generates the file for you to download.

Message

The messages below were triggered on screen, on the 2025 return of the demo company and on a new 2019 return.

When opening the return, with a profile without access (No access window):

“You do not have access to “Entity category by fiscal year (SNC)”. Who does this: Fiscal officer, Certified Accountant / Tax manager, Tax administration, Auditor. Who gives the profile: your administrator (Settings › Users & Companies › Users). Ask them to give you the one you need, or ask one of the profiles above to do it.”

When exporting, without the company size:

“Form 22 cannot be exported: the “Small or medium enterprise” box is ticked but the company size in Quadro 03-A is empty, and the size decides the rate (347-A or 347-B). Choose the size in the “Form data” tab (use the proposal if it is right) or untick the box, and export again.”

When saving, with the size Not an SME and the box ticked again:

“The size “Not an SME” contradicts the SME box, so untick the box or choose another size.”

When saving, with the Startup box ticked and the size Not an SME:

“A startup uses the SME rate of CIRC art. 87.º, n.º 2 reduced by n.º 8, so check the SME box too and save again.”

When exporting, with proposals still to confirm. Today this message appears in English:

“The Modelo 22 cannot be exported: 1 proposals of Quadro 07 are still to be confirmed (fields 719). Only the certified accountant confirms them: open the tab “Tax adjustments” and confirm or delete each proposal.”

When exporting, without an IRC rate for the period:

“Form 22 cannot be exported because the tax assessed (field 351) was not calculated, so load the rate in the legal rules or type the tax assessed by hand in field 351 and export again. Reason: There is no IRC rate in force for the period starting on 01/01/2019 (CIRC art. 87.º), so the tax was not calculated. Load the rate in the legal rules, or type the tax by hand in field 351.”

When saving:

“The tax period starts after it ends. Correct the dates of the Modelo 22.”

“Tax office of the head office (Quadro 02, field 1) has the wrong size: it must have exactly 4 digits, so correct it and save again.”

““ABC” is not a municipality code. Use the four digits of the table of the Tax Authority (e.g. 1106 for Lisbon).”

Warnings that appear on the return and do not block the export:

“The fiscal year is not closed: field 701 is provisional and changes with any new entry. Close the fiscal year before filing the Modelo 22.”

“There is no generated Annex A of the IES for the period ending on 31/12/2025, so field 701 was not checked. Generate the Annex A in the IES declarations and open this Modelo 22 again.”

“The municipal surcharge was not calculated. The company “Empresa Demonstração, Lda” has no municipality code, so the program does not know which municipality rate to use. Fill in the municipality code of the head office (four digits, for example 1106 for Lisbon) on the company record (ask your system administrator if you cannot edit it), or add one line per municipality in the Surcharges tab.”

Pending validation on screen: the block for annexes the program does not produce and the block for the missing AT schema of the year. Neither was reached in the demo: the 2019 return, with field 351 typed by hand, exported without a window. These two texts are not quoted here.

Verified causes

Cause	How to recognise it
The profile cannot open the return	No access window when you click the line in the list. Today, the Accountant profile sees the list but cannot open the return
The company size is empty	Small or medium enterprise ticked and Enterprise size (Quadro 03-A) with no value
The size and the boxes contradict each other	Size Not an SME with the Small or medium enterprise box ticked again, or with the Startup box ticked
There are Quadro 07 proposals still to confirm	After Propose adjustments from the books, the export refuses until you confirm or delete each proposal
There is no IRC rate for the start of the period	The period starts in a year with no rate in the legal rules (in the example, 2019). Pending validation by a certified accountant: the tax assessed typed by hand in field 351.
Wrong dates or codes	Inverted period, tax office without 4 digits, municipality without 4 digits

What to check

1. The profile you logged in with. With Fiscal officer, the return opens and every step in this article can be completed.
2. In Form data (Quadros 02 to 05, 10 and 11): the Small or medium enterprise box and the Enterprise size (Quadro 03-A).
3. In Tax Corrections: the lines still to confirm.
4. The dates of the period.
5. In Surcharges: the lines and the warnings.

How to fix it

1. No access. Ask your system administrator for the profile, or ask someone who has it to export the return.
2. Size. Open Form data (Quadros 02 to 05, 10 and 11), choose the Enterprise size (Quadro 03-A) and save. When you choose Not an SME, the Small or medium enterprise box unticks itself and the Startup box is hidden. If Startup was ticked, saving is refused with the message above. The size decides the rate: do not choose it just to unblock the export.
3. Proposals. Open Tax Corrections and review each proposal. Today, the proposal and the Confirm proposals button only appear after you open the return again. If it is right, click Confirm proposals. If it is not, delete the line. Confirming changes the taxable profit: in the example, the 0.04 € proposal in field 719 took it from 32,104.16 € to 32,104.20 €. Pending validation by a certified accountant: what each field of Quadro 07 accepts.
4. IRC rate. Ask your system administrator to load the rate for the year in the legal rules, or type the tax assessed in field 351 in Tax and deductions (Quadro 10).
5. Dates and codes. Correct the field the message names.
6. Municipal surcharge. Fill in the municipality code on the company record, or add one line per municipality in Surcharges.

Expected result

• Export XML (Tax Authority format) downloads the file, with no window. In the example, Modelo22_<NIF da empresa>_2025.xml.
• In the example, with the size Small enterprise: taxable profit of 32,104.20 € and tax of 5,136.67 € (16 % of the taxable income). Pending validation by a certified accountant: the rate applied.
• For the rest of the form, follow How to prepare the corporate income tax return (Form 22). If the fiscal year does not close, follow Month or year-end closing is blocked by pending checks.

When to contact support

• The same message persists after you correct what it asks.
• A message appears asking support to fix the export or complete an annex.
• The file is rejected by the AT, even though it was generated without error.

Information to send

• The company, the period and the regime of the return.
• The Enterprise size (Quadro 03-A) and the state of the Small or medium enterprise box.
• The full text of the message, copied from the screen.
• The profile you logged in with.