Notification obligation according to DAC 6

The government approved its draft of the directive on extraordinary extension of the period in international cooperation in tax administration with respect to COVID-19 pandemic. The directive extends periods for fulfilling the notification obligation according to DAC6 directive till:

• 28 February 2021; this regards reported cross border arrangements establishing which started between 25 June and 30 June 2020; and

• 30 January 2021; this regards reported cross border arrangements establishing which started after 1 July 2020.

The government directive will be published in the Collection by Friday 11 September 2020.