Portugal Extends Submission Deadline for Global Minimum Tax Registration Declaration Form for 2025

The Portuguese Tax and Customs Authority has issued Order No. 114/2026-XXV of 1 September 2026, which extends the deadline for submitting the Registration Declaration Form (Modelo 62) for the Global Minimum Tax (GMT) for the 2025 fiscal year. The standard submission deadline is:

• within 12 months following the end of the fiscal year for the first fiscal year an MNE group becomes subject to the GMT regime; and
• within 9 months following the end of the fiscal year where there are changes in any of the elements contained in the declaration submitted in the previous year.

Order No. 114/2026-XXV extends the deadline to within 12 months in all cases for fiscal years ending between 31 December 2025 and 31 March 2026, without surcharges or penalties. The extension is intended to give entities more time to improve the quality of their reported information and reduce filing errors, based on the government's experience with the first round of these declarations in 2024. Note that if a declaration was submitted for the 2024 fiscal year, a declaration for the 2025 fiscal year is required only if there are changes to any of the elements previously declared, in which case the complete information of the group must be filled in.

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