On 30 June 2020, the Slovenian Financial Administration published a statement regarding deferral of reporting on EU cross-border arrangements (DAC6) due to COVID-19 pandemic. All reporting and data exchange deadlines in 2020, the first reporting year, are thus postponed by 6 months, namely:
- The beginning of the 30-day period for reportable cross-border arrangements will likely be extended from 1 July 2020 to 1 January 2021;
- Reporting of historical cross-border arrangements implemented between 25 June 2018 and 30 June 2020 will likely be extended from 31 August 2020 to 28 February 2021; and
- The first exchange of information from Slovenia to other EU member states on reportable cross-border arrangements will likely be extended from 31 October 2020 to 30 April 2021.
