Portugal Issues its Pillar 2 Registration Form

On September 2, 2025, Portugal issued Ordinance No. 290/2025/1 which includes the format for the Pillar 2 registration form (Form 62).

Article 46 of the law requires an in-scope group to register with the Portuguese Tax Authority within 9 months after the end of the financial year tax (regardless of whether this period ends on a business day or not), in which:

-The group of which the constituent entity is a member becomes covered by the Portuguese GloBE rules; or,

-There are changes to any of the information in the registration declaration.

In the transition year, the registration deadline is extended to 12 months after the end of the relevant financial year.

Article 45(1)(a) of the Law provides that this is submitted by each constituent entity or by a designated local entity. 

The registration form is a one-time obligation but if there are changes to the group in relation to the previous fiscal year, (eg CEs sold or acquired), a new registration form must be submitted with all complete data fields, which will be effective from that fiscal year onwards.

If there is a need to replace the previously declared information, a new registration form must be submitted for the same tax year with all complete data fields, and this will be effective, from that fiscal year onwards, for the group.

The registration form is to be submitted by electronic data transmission, through the Finance Portal (www.portaldasfinancas.gov.pt). This is not yet available.

Registration Form Information

The Registration Form requires relatively straightforward information on the group including:

-The fiscal year

-The NIF of the constituent entity that submits the declaration 

-The name of the constituent entity that submits the declaration

-The name of the group

-The beginning of the first fiscal year in which the group is subject to Pillar 2 

-The end of the first fiscal year in which the group is subject to Pillar 2

-The NIF and the name of all entities located in Portugal belonging to the group 

-Identification of a designated local entity for filing purposes

-The TIN – or equivalent – and/or the NIF, for each UPE

-The jurisdiction code (based on the ISO 3166-1 Alpha 2 standard) where each UPE is located and its name and address.

-Whether the GIR is submitted to the jurisdiction of the ultimate parent entity or designated reporting entity with which there is a qualified GIR MCAA agreement in place

-The TIN – or equivalent – and/or the NIF, when applicable, of the designated reporting entity 

-The jurisdiction code (based on ISO 3166-1 Alpha 2) where the designated reporting entity is located and its name and full address.

-Relevant details on the initial phase of international activity exemption (where applicable)

-Contact details