Portugal GloBE Information Return (GIR) Pillar Two Tax Form
Overview
What's Included
Forms Library
The latest jurisdiction-specific Pillar Two tax form. Orbitax endeavors to publish all forms shortly after the local authorities publish or update a form, meaning no more searching across portals or worrying about outdated versions.
Fillable Forms
Ready-to-use, fillable Pillar Two forms that can be automatically populated with data from the Orbitax Global Minimum Tax Pillar Two solution, reducing manual work and ensuring consistency, accurate filings on time
Certified Translations
Handle multilingual requirements with confidence. Orbitax Filing Manager provides certified translations for Pillar 2 tax forms, enabling users to review forms in their native language to prevent misunderstandings and ensure accurate reporting.
Validation and Review
Make sure everything is accurate before submitting using built-in validation and review tools. Orbitax checks each form for completeness, and highlights potential errors which help you submit securely and confidently.
Filing and Transmission
Submit directly to the relevant government portals or follow instructions when e-filing is not supported. Orbitax provides official export formats (e.g. XML) and unifies all submission activities in one place to mitigate fragmented workflows.
Collaboration
Orbitax’s integrated workflows allow professionals to collaborate effortlessly across teams and timezones. Request for missing data, assign tasks to members for review, and track filing progress in real time. Use Orbitax's Pillar 2 Software to pre-populate your forms with accurate calculation data.
How It Works
Build a single source of truth within the platform by uploading data at the group or entity level.
Select the form you wish to work with, give it a title, choose the reporting entity, and pick the UPE currency, which will be automatically generated from the entity data you submitted.
Get form-filling instructions directly in the platform, available in both the local authority’s language and English (where provided).
Fill out the necessary forms by hand or send an email invitation to stakeholders (such as preparers, reviewers, and managers) using data-collection procedures. When a GMT license is active, users can extract relevant data straight from GMT scenarios that are automatically mapped to appropriate fields.
Use built-in field-level validation checks for accuracy and then generate or export the completed Portugal GIR Form in the required formats such as PDF or XML.
Direct transmission of XML and PDF filings to tax authority portals.
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under Portugal’s GIR legislation.
Aligned with Portugal’s local GIR implementation rules and guidance.
GIR Pillar Two Tax Form applies for fiscal years from 2024 and onwards.
Helps prepare GIR disclosures for in-scope multinational groups.
Designed to support transitional and safe harbour rules, where applicable.
Benefits of Portugal Pillar Two GloBE Information Return (GIR) Form
Ensure that GIR reporting is accurate and in compliance with Portugal's Pillar Two filing standards.
Reduce errors and manual data handling in Portugal's GIR submission.
Support consistent and standardized GloBE reporting across all constituent entities.
Maintain synchronization between Portugal's domestic laws and the OECD GloBE guidelines.
Streamline the interaction between regional and international teams regarding Pillar Two compliance obligations.
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Portugal | GloBE Information Return (GIR) | N/A | E-Filing (AT Portal, Autoridade Tributária e Aduaneira) | 01/01/2024 | 09/30/2026 |
FAQs
The form applies to in scope multinational enterprise (MNE) groups that have constituent entities in Portugal and fall within the scope of Pillar Two obligations under Portugal's local GloBE Information Return legislation.
The form applies to fiscal years from 2024 onwards in line with Portugal's Pillar Two implementation timeline and is built to accommodate transitional and safe harbour rules where applicable.
Not if your organisation is using the Orbitax GMT solution. The platform maps data directly from your GMT scenarios to the relevant fields in the form and stakeholders can be brought in through data collection workflows via email keeping everything centralised and consistent.
The form can be generated and exported in PDF and XML formats in line with local filing requirements. Where electronic filing is supported the platform handles the transmission directly removing the need for any manual file handling.