On 23 November 2020, the Belgian tax authorities issued guidance on the technological requirements of DAC6 and the mandatory disclosure and reporting of certain cross-border arrangements. The guidance comprises a user guide describing the electronic form to be used by an intermediary or the taxpayer for filing reports.
The DAC6 legislation provides for the mandatory reporting of reportable cross-border arrangements by intermediaries and taxpayers to the tax authorities within 30 days. The legislation is effective as from 1 July 2020, but due to the 6-months deferral of the reporting obligations, the following deadlines apply for the submission of the first reports:
- Reportable cross-border arrangements of the transitional period must be reported within 28 February 2021.
- The first periodic report for marketable arrangements must be submitted within 30 April 2021.
- Reportable cross-border arrangements that have been made available for implementation, or are ready for implementation, or when the first step in the implementation has been made in the period between 1 July 2020 and 31 December 2020, must be reported within 30 January 2021.
