On 29 June 2020, the Tax authority updated guidance to announce that the primary deadline of reporting cross-border arrangements (DAC6) are extended by six-months. The specific deadlines are declared through an Executive Order (BEK) No. 1049 of 29 June 2020, which was entered into force from 1 July 2020. According to the Order, the deadline to report arrangements, which was implemented between 25 June 2018 and 30 June 2020, is deferred from 31 August 2020 to 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. In addition, The new reporting deadline for periodic reporting on marketable arrangements is 30 April 2021.
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