The hosts are huge favourites to progress, as only an AVS win of two goals or more would see them leapfrog Benfica to first place.
Match preview
A huge week for Benfica boss Roger Schmidt means spirits should be higher going into a mini break over the Christmas period.
After finishing above Red Bull Salzburg against all odds in the Champions League, Benfica recorded another fine away victory at the weekend, this time against Braga, which briefly had them top of the Primeira Liga.
Benfica got the swing they needed to overtake Salzburg on matchday six, winning 3-1 in Austria, with Arthur Cabral's last-minute goal proving decisive, as they took the Europa League place despite winning only one point in their first five games.
A huge 1-0 win away to Braga followed, where Benfica certainly rode their luck, but held on stoutly despite an onslaught from the hosts to take them top before Sporting Lisbon's win over Porto on Monday.
With none of the top four in league action at the weekend, it means Benfica will sit second on Christmas Day, with rivals Sporting just one point clear, but Schmidt's side can return to the top as they face Famalicao before the league leaders go to Portimonense.
Attention will now focus to the Taca da Liga though, where progression is almost secure, after a 2-0 win over Arouca in this three-team section.
After being caught out by Moreirense and eliminated at this stage last season - the third time that has happened in six seasons - Schmidt will be committed to ensuring there are no similar slip-ups on the final matchday here.
Benfica won this competition seven times in eight seasons between 2008 and 2016, but they have not won it since, with a final appearance in 2022 the closest they have come.
The team potentially standing in their way of a place in the knockout round is the youngest professional club in Portugal.
After CD Aves went bust in 2020, Vilafranquense relocated almost 200 miles north due to poor their poor club facilities, and moved in to the unused facilities vacated by Aves, and in doing so, AVS were created earlier this year.
The newly-founded club replaced Vilafranquense in the second tier, and they are performing excellently, as one of the favourites to be promoted to the Primeira Liga.
Three wins in a row have moved AVS to within a point of league leaders Santa Clara, recovering well from a run of three straight defeats in November.
Progression here will be a hugely tall order though, as a 2-1 loss to Arouca means they must win by two clear goals here to overtake both clubs above them.
Cup form has not been their forte this season, as they also suffered a shock defeat to minnows Dumiense in the Taca de Portugal earlier this season.
Benfica Taca da Liga form:
W
Benfica form (all competitions):
W
D
D
D
W
W
AVS Taca da Liga form:
W
W
L
AVS form (all competitions):
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Team News
Despite not having a game at the weekend, Schmidt is likely to rotate his Benfica side here, giving some senior players a week off, and to protect them from injury.
Angel Di Maria, Rafa Silva and Joao Mario are among those likely to be rested, as well as goalkeeper Anatolii Trubin, who could be replaced by Samuel Soares.
Cabral will hope for a start in attack, as well as youngster Tomas Araujo and new signing David Jurasek at the back.
On the injury front, Alexander Bah, Juan Bernat and David Neres are currently sidelined for the hosts.
AVS have retained much of the squad that played for Vilafranquense last season, and they are performing superbly on the league front.
Forty-year-old Nene has been instrumental in attack, and has found the net in all three of their wins during December so far.
Manager Jorge Costa has rotated heavily in the cup this season though, as he played almost an entirely different 11 for the fixture with Arouca, so players like Nene may sit this one out.
Benfica possible starting lineup:
Samuel Soares; Aursnes, Antonio Silva, Tomas Araujo, Jurasek; Chiquinho, Joao Neves, Florentino Luis; Tengstedt, Arthur Cabral, Goncalo Guedes
AVS possible starting lineup:
Simao; Fonseca, Ricardo Dias, Thiago Freitas, Ze Ricardo; Joao Amorim, Fabio Pacheco, Gustavo Mendonca; Edson Farias, Sangare, Carlos Daniel
We say: Benfica 2-0 AVS
With both sides likely to rotate heavily, it could be quite a low-key affair, with the visitors set to focus on their promotion push from the second tier.