On 2 April 2020, the Slovenian Financial Administration published new guidance on the mandatory disclosure and exchange of cross-border tax arrangements (DAC6). The guidelines describe the scope of the reporting obligations, including the hallmarks of reportable arrangements and the person required to report. This also covers what must be reported and the associated deadlines, as well as the reporting procedures.
The cross-border rules were published in the Official Gazette on 7 June 2019 and entered into force on 22 June 2019. Under the Directive, reporting starts from 1 July 2020 and exchanges between jurisdictions from 31 October 2020. However, reports will retroactively cover arrangements where the first step is implemented between 25 June 2018 and 1 July 2020. The Slovenian reporting deadlines are aligned with DAC6.
