On 14 July 2020, the Hungarian Government issued a new regulation, deferring the reporting deadlines by six months.
The deadline for the reporting of arrangements in the period between 25 June 2018 and 30 June 2020 will be 28 February 2021 instead of 31 August 2020. With respect to arrangements targeted by DAC6 starting 1 July 2020, where a reportable cross-border arrangement is made available for implementation, or is ready for implementation, or where the first step in its implementation has been made between 1 July 2020 and 31 December 2020, the period of 30 days for filing information shall begin by 1 January 2021, meaning the latest date to report these arrangements is 31 January 2021. The date for the first exchange of information on reportable cross-border arrangements to occur by is 30 April 2021.
