On 19 August 2020, the Financial Administration published an announcement about the Official publication of a Law 343/2020 of 14 August 2020 regarding the transposing the DAC6 cross-border arrangement reporting obligations. This Law will take enter into force on 1 September 2020. The latest announcement also confirms that the Ministry of Finance has amended regulations to allow for the initial deferral of DAC6 reporting. According to this, the deadline to report arrangements, which was implemented between 25 June 2018 and 30 June 2020, is deferred until 28 February 2021. Again, the 30-day deadline to report arrangements for the period between 1 July and 31 December 2020 begins on 1 January 2021.
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