On 9 December 2020, the General Financial Directorate published a document containing most frequently asked questions and answers in relation to the mandatory disclosure of reportable cross-border arrangements (DAC6). According to the document, the tax administrator for DAC6 is the Specialized Tax Office and Czech tax administrator should accept the relevant report in either Czech or English. However, the tax administrator may request additional translation to the Czech language. Usually, the arrangement may become reportable after the first step in its implementation is made. The General Financial Directorate stated that if a cross-border arrangement is made available or is ready for implementation on or before 28 August 2020 but the first step in the implementation of the arrangement has not been made by that date.