The global minimum tax deadline is approaching: the draft 24GLBADO form is now available.
29/05/2026
The National Tax and Customs Administration (NAV) has recently published the draft 24GLBADO form relating to top-up taxes ensuring the global minimum tax level and to recognised domestic top-up tax prepayments.
As a general rule, the tax return for top-up taxes and the related data reporting must be submitted, and the tax paid, within 15 months of the last day of the tax year.
However, the legislator has designated 2024 as a transitional year, applying a more favourable 18-month deadline for that period. For taxpayers with a standard business year, this means the final deadline for fulfilling obligations relating to the 2024 tax year is 30 June 2026.
In addition to the draft form, the NAV has also published the completion guide and the technical documentation supporting the preparation of XML files.
The return will continue to be submitted exclusively electronically via the Online Form Filling Application (ONYA).
Should you have any questions, please feel free to contact Niveus’s experts.
