On 1 July 2020, Romania has published Ordinance No. 107 in the Official Gazette regarding deferral of reporting on EU cross-border arrangements (DAC6) due to Covid-19 pandemic.
Previously, the Ordinance clarifies that the deadline for reporting cross-border arrangements (DAC6) between 25 June 2018 and 30 June 2020 is 28 February 2021. So the standard 30-day reporting deadline will start on 1 January 2021 including in respect of reportable arrangements between 1 July and 31 December 2020.
Further, the Ordinance clarifies that the deadline for the first periodic reporting arrangements and automatic exchange of information are postponed to 30 April 2021.