Pillar Two (RIMG) - Extension of the deadline for submission of Registration Form 62

In brief

Order No. 158/2025-XXV, of 12 December, issued by the Secretary of State of Tax Affairs, extends the deadline for the submission of Registration Form 62, approved by Ordinance No. 290/2025/1, of 2 September, under the Portuguese Pillar Two Regime (“Regime do Imposto Mínimo Global” or “RIMG”). 

In detail

It is determined that, for the 2024 fiscal year, the Registration Form 62 under RIMG may be submitted without any surcharges or penalties until the last day of the 15th month after the end of that fiscal year, irrespective of whether that date falls on a working day. This extension applies to constituent entities whose fiscal year ended between 31 December 2024 and 31 March 2025. 

Accordingly, for groups whose fiscal year coincides with the calendar year, the first Registration Form 62 relating to the 2024 fiscal year may now be submitted until 31 March 2026. 

This Order follows a delay in the availability of the registration portal on the Tax Authority's website. 

For more details on Registration Form 62, please consult our Tax Flash published at the time of its approval. 

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