Cross-border arrangements and the DAC6 Directive on their reporting (No. 972)

During the month of September, we reported on duties related to the Directive on Administrative Cooperation in the Field of Taxation (the so-called DAC6 Directive), for cross-border supply arrangements. The Directive introduces an obligation to notify the tax administrator of specific cross-border arrangements for subsequent computerized international exchange of information on those arrangements whose main purpose (or one of the main purposes) is to obtain a tax allowance, which counteracts the object or purpose of the relevant tax law.

The reported cross-border arrangement in question must involve at least one EU country. For example, such an arrangement is subject to the reporting duty, where at least one of the participants of this arrangement is subject to taxation by reason of their residence, domicile, place of business, or head office in ANOTHER state than the other (different) party to that arrangement.  

The notification shall be submitted to the Specialized Tax Authority via an electronic form. Detailed answers to frequently asked questions regarding precisely the exertion of this DAC6 Directive are published on the website of the Financial Administration of the Czech Republic.

publikováno 05.01.2021