Portugal has extended the deadline for eligible entities to file the Modelo 62 Registration Declaration under the Global Minimum Tax Regime, giving taxpayers three additional months to comply without penalties.
Portugal’s Secretary of State for Fiscal Affairs has extended the deadline for entities subject to the Global Minimum Tax Regime to file the Modelo 62 Registration Declaration for the 2025 tax year. The three-month extension was announced under Order No. 114/2026-XXV on 1 September 2026.
Eligible entities can now submit the Modelo 62 by the last day of the 12th month after the end of their tax year without surcharges, interest or penalties. The measure covers constituent entities whose 2025 tax year ended between 31 December 2025 and 31 March 2026.
For entities with a tax year ending on 31 December 2025, the filing deadline has moved from 30 September 2026 to 31 December 2026.
The Modelo 62 Registration Declaration is required from entities within the scope of the Global Minimum Tax Regime (RIMG). It provides information needed for their Pillar Two obligations, including information related to the filing of the relevant global information return.
The RIMG was established in Portugal by Law No. 41/2024, which transposed Council Directive (EU) 2022/2523 into Portuguese law. The Modelo 62 form and its filling instructions were approved under Ordinance No. 290/2025/1.
Earlier, Portugal approved Modelo 64 form for the assessment and payment of domestic top-up tax under the Global Minimum Tax Regime (RIMG).
