Settlement Return - Form 64
Tax Alert
Following the publication of Ministerial Order No. 318/2026/1, of 30 July, Form 64 - Settlement Return - has been approved for the purpose of complying with the reporting obligation set out in Article 45(1)(c) of the Global Minimum Tax Regime (GMTR), enacted by Law No. 41/2024.
Entities subject to this reporting obligation
Form 64 must be submitted by constituent entities located in Portugal that are within the scope of the GMTR or, where applicable, by the designated local entity, provided that such designation has been previously notified through Form 62.
There is no obligation to submit Form 64 where no top-up tax is payable in Portugal, that is, where the amount due is nil.
How it should be submitted
Form 64 must be submitted electronically through the Portuguese Tax Authority Portal.