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…