Brazil GloBE Information Return (GIR) Pillar Two Tax Form
Overview
What's Included
Forms Library
Brazil’s Pillar Two implementation is part of a broader tax reform landscape, making it important to work from the most current official forms. Orbitax publishes all Brazil-specific GIR forms promptly after local authorities release or update them, so teams do not need to track multiple sources or risk filing with an outdated version.
Fillable Forms
Brazil GIR Forms in the Orbitax library are ready to use and can be automatically populated with data from the Orbitax Global Minimum Tax Pillar Two solution. This reduces the volume of manual data entry and supports timely, consistent filings across all relevant entities.
Certified Translations
Orbitax Pillar Two tax form include built-in certified translations to support multilingual tax filings. Teams can review and complete the Brazil GIR Form in their preferred language, reducing the risk of errors that can arise from working across Portuguese and other languages.
Validation and Review
Prior to submission, Orbitax applies automatic validation checks to the Brazil GIR Form to confirm that all required fields are complete and that no potential errors are present. This allows compliance teams to submit with confidence.
Filing and Transmission
Where Brazil supports e-filing, completed GIR Forms can be transmitted directly to the relevant government portals. Where it is not available, Orbitax provides official export formats such as XML and consolidates all submission activities into a single, manageable workflow.
Collaboration
Orbitax’s collaboration tools allow Brazil-based and international teams to work together on the GIR Form in real time. Review tasks can be assigned, missing data requested, and filing progress tracked across all contributors without switching between tools.
How It Works
Upload group- or entity-level data to create a single source of truth inside the platform.
Select the form you wish to utilize, give it a title, designate the reporting entity, and establish the UPE currency, which will be auto-filled from the data of the entity you uploaded.
Instructions for filing forms will be available in both the local authority language and English directly through the Orbitax platform.
Complete required fields manually or use data-collection workflows to invite stakeholders (e.g., preparers, reviewers, managers) via email. Users with an active GMT licence can pull relevant data directly from GMT scenarios which are auto-mapped to relevant fields.
Leverage built-in field-level validation checks to ensure accuracy, then generate or export the completed GIR in the required formats (PDF, XML).
Direct transmission of XML and PDF filings to tax authority portals.
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under Brazil’s GIR legislation.
Aligned with Brazil’s local GIR implementation rules and guidance.
Brazil GIR Pillar Two Tax Form is applicable for fiscal years from 2024 onwards.
Helps prepare GIR disclosures for in-scope multinational groups operating in Brazil.
Designed to support transitional and safe harbour rules, where applicable.
Benefits of Brazil Pillar Two GloBE Information Return (GIR) Form
Ensure accurate and compliant GIR reporting aligned with Brazil’s Pillar Two filing requirements
Reduce manual data handling and minimize errors in Brazil’s GIR submission
Support consistent and standardised GloBE reporting across all constituent entities
Keep filings aligned with both OECD GloBE rules and Brazil’s local legislation
Simplify coordination between global and local teams for Pillar Two compliance
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Brazil | GloBE Information Return (GIR) | N/A | E-Filing (e-CAC Portal, Receita Federal do Brasil) | 01/01/2025 | 06/30/2027 |
FAQs
Yes. The forms are available as fillable templates that can be completed manually. The auto-population feature where your GMT scenario data maps directly into the form only kicks in if you have an active GMT license. Either way, the form itself is usable.
The form is fully aligned with the OECD Pillar Two / GloBE framework while also reflecting Hong Kong’s specific local implementation and guidance.
Orbitax’s Executable Actions Tool tax workflows allow users to invite data preparers and data reviewers to contribute data and review submissions, supporting efficient coordination between global and local tax teams.