DAC6 – Publication in the Official Gazette of Law no. 26/2020

DAC6 – Publication of Law no. 26/2020

Report of certain domestic or cross-border arrangements with tax relevance


Law no. 26/2020 has just been published in the Portuguese Official Gazette, transposing the Council Directive (EU) 2018/822, of 25 May 2018, commonly known as “DAC6”, into the Portuguese domestic law, which establishes the obligation to report  to the Tax Authorities certain domestic or cross-border arrangements with tax relevance (the full text of Law No. 26/2020 is available on the document below). 

Although the wording of the law now published maintains the reporting deadlines initially provided for in DAC6 (31 August 2020 for the arrangements that occurred between 25 June 2018 and 30 June 2020 and 30 days in relation to the arrangements whose first implementation step has taken place since 1 July 2020), it is expected that the Portuguese Government will exercise the deferral option, similarly to what has been happening with most other EU Member States.

The exercise of this option should be implemented through a Decree-Law of the Government's initiative, whose publication is expected to happen in the coming days.

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