The closest date for reporting cross-border arrangements according to DAC 6 is January 30, 2021 (No. 983)

We wish to draw your attention to the approaching deadlines for reporting cross-border arrangements according to the EU Directive – DAC 6. This Directive introduces the 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.

By January 30, 2021, it is necessary to notify the arrangements, for which the first step was taken from July 1, 2020 to August 28, 2020, to the Specialized Tax Authority. Those arrangements, for which the first step was taken in the period from June 25, 2018, to June 30, 2020, have to be notified to the Specialized Tax Authority by February 28, 2021.

The notification form is available here. We also published some particulars on the implementation of DAC 6 in September 2020 and December 2020 .

publikováno 15.01.2021