On 27 January 2021, the Greek Public Revenue Authority (AADE) published Circular A. 1017 of 27 January 2021 regarding the delay of the initial reporting obligations for DAC6 cross-border arrangement. Under the Circular, the 30-day reporting period is started from 1 February 2021 (previously, the date was 1 January 2021), including with respect to the period 1 July to 31 December 2020 and the period 1 January to 31 January 2021. Note that, the initial reporting deadlines remain unchanged in case of historical arrangements and marketable arrangements.
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