The extension applies to entities whose fiscal years ended between 31 December 2024 and 31 March 2025.
Portugal has extended the deadline for submitting the Registration Declaration (Modelo 62) under the Global Minimum Tax (GMT) regime. The extension is outlined in Order No. 158/2025 – XXV of 12 December 2025.
The extension applies to entities whose fiscal years ended between 31 December 2024 and 31 March 2025. They can now submit the Modelo 62 declaration without penalties until the last day of the 15th month after the end of their fiscal year.
The extension was granted due to delays in the electronic submission system on the Finance Portal.
Modelo 62 Submission – Key Details
| Feature | Description |
| Legal Basis | Law n.º 41/2024 (RIMG) and EU Directive 2022/2523 |
| Form Name | Modelo 62 |
| Applicable Entities | Multinational and large national groups within the RIMG scope |
| Target Fiscal Year | Fiscal year 2024 |
| Eligibility Period | Fiscal years ending 31 Dec 2024 – 31 Mar 2025 |
| Extended Deadline | Last day of the 15th month after fiscal year-end |
| Reason for Delay | Late availability of submission system on Finance Portal |
| Penalties | Submissions within new deadline exempt from additions or penalties |
The form and instructions were approved under Ordinance n.º 290/2025/1.
The Global Minimum Tax Regime (RIMG), established by Law n.º 41/2024, implements EU Directive 2022/2523 to ensure a minimum level of taxation for multinational and large domestic groups.
Earlier, Portugal published Ordinance No. 290/2025/1 in the Official Gazette on 2 September 2025, approving Registration Declaration Form 62 (Modelo 62) and the related instructions.
