Recently, the Swedish Tax Agency has updated guidance on reportable arrangements (DAC6) reporting deadlines. The Tax Agency confirms that the so-called “Sunday rule” applies for DAC6 reporting deadlines. If the reporting deadline falls on a Sunday, another public holiday, Saturday, Midsummer’s Eve, Christmas Eve, or New Year’s Eve, the measure may be taken the next weekday.
New reporting time for events that according to the ordinance must be reported no later than 31 January 2021. The reporting time is changed to Monday 1 February 2021. New reporting time for retroactive events which according to the ordinance must be reported no later than 28 February 2021 is changed to Monday 1 March 2021.
