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Filing and notification deadline

Applies
FY2024 onwards
Reviewed
Rule
P2-FILE-2024.1
By

When is the GloBE Information Return due?

Within 15 months of the fiscal year end, or 18 months for the Transition Year, and never before 30 June 2026.

Per GloBE Model Rules (Pillar Two), December 2021, Article 8.1.6 and Article 9.4

The GloBE Information Return and the notifications about who will file it are due no later than the published number of months after the last day of the Reporting Fiscal Year. For the Reporting Fiscal Year that is the Transition Year the period is longer. The due date for any Fiscal Year is not before 30 June 2026.

The notifications are on the same clock as the return; a jurisdiction's own law may modify the requirements and sets the penalties.

What the result turns on

Two periods

  • The normal period, after the last day of the Reporting Fiscal Year
  • A longer period for the Reporting Fiscal Year that is the Transition Year — a relief for a group's first return in each jurisdiction

A floor

Whatever the period, the due date for any Fiscal Year is not before 30 June 2026. It bites only for the oldest years.

Counting months

The same day of the month that many months on, or the last day of that month if it has none: a year ending 30 November is due on 28 February, or 29 in a leap year.

The notifications

A Constituent Entity that is relieved of filing because the UPE or a Designated Filing Entity files must still notify the local tax administration of who is filing and where — by the same date.

Order of testing

  1. 1

    The filing deadline

    The last day of the year plus the months, with the floor.

Examples

Illustrative scenarios — ours, not the authority’s — each computed live by this rule. Change any fact and the outcome is the rule’s, not a hand-written answer.

A calendar 2026 year

A group's Reporting Fiscal Year ends 31 December 2026; it is not the Transition Year.

Computed

The GloBE Information Return and the notifications are due by 2028-03-31 as computed: 15 months after the last day of the Reporting Fiscal Year, 2026-12-31. The notifications are due at the same time as the return. A jurisdiction's own law may modify the requirements (Article 8.1.7) and sets the penalties. Based on the date you supplied.

Workings

Last day of the Reporting Fiscal YearArticle 8.1.6 — as supplied
2026-12-31
Months allowedArticle 8.1.6 — published value
15 months
Date that many months onThe same day of the month, or the last day of that month if it has none
2028-03-31
Due dateThe GloBE Information Return and the Article 8.1.3 notifications
2028-03-31

Decided by the filing deadline

The Transition Year

The same year-end where it is the group's Transition Year in the jurisdiction.

Computed

The GloBE Information Return and the notifications are due by 2028-06-30 as computed: 18 months after the last day of the Reporting Fiscal Year, 2026-12-31 — the longer period Article 9.4.1 gives the Transition Year in place of 15. The notifications are due at the same time as the return. A jurisdiction's own law may modify the requirements (Article 8.1.7) and sets the penalties. Based on the date you supplied.

Workings

Last day of the Reporting Fiscal YearArticle 8.1.6 — as supplied
2026-12-31
Months allowed for the Transition YearArticle 9.4.1 — published value
18 months
Date that many months onThe same day of the month, or the last day of that month if it has none
2028-06-30
Due dateThe GloBE Information Return and the Article 8.1.3 notifications
2028-06-30

Decided by the filing deadline

The floor

A Reporting Fiscal Year ending 30 June 2024 that is the Transition Year would fall due before 30 June 2026.

Computed

The GloBE Information Return and the notifications are due on 2026-06-30 as computed: 18 months after 2024-06-30 would be 2025-12-30, but Article 9.4.1 provides that the due date for any Fiscal Year shall not be before 2026-06-30. The notifications are due at the same time as the return. A jurisdiction's own law may modify the requirements (Article 8.1.7) and sets the penalties. Based on the date you supplied.

Workings

Last day of the Reporting Fiscal YearArticle 8.1.6 — as supplied
2024-06-30
Months allowed for the Transition YearArticle 9.4.1 — published value
18 months
Date that many months onThe same day of the month, or the last day of that month if it has none
2025-12-30
Due dateArticle 9.4.1 — not before 2026-06-30
2026-06-30

Decided by the filing deadline

Try it

Supply the facts and this rule computes the outcome in your browser, live. Leave a determination undecided and it blocks the result — it is never read as a no.

Not computed yet

2 inputs still need your determination:

  • What is the last day of the Reporting Fiscal Year — the Fiscal Year the return is about — as a calendar date?
  • Is the Reporting Fiscal Year the Transition Year for the jurisdiction — the first Fiscal Year the group is in scope in respect of it? Article 9.4.1 gives that year 18 months, not 15.

Computed in your browser from the figures you supply. Nothing is sent anywhere, and the result is a computation against a rule — reference, not tax advice.

Thresholds

pillar_two.gir_filing_months
count 15 · reviewed 2026-10-04 · source
pillar_two.gir_filing_months_transition_year
count 18 · reviewed 2026-10-04 · source

Threshold values are published separately from the rule and carried with a citation. Where none has been published for the period being computed, the rule reports that rather than applying a default.

Sources

Share this rule

Reference, not tax advice.

Pankaj Agarwal — Tax Technology Leader