Cyprus: DAC 6 cross-border arrangements, reporting deadline extended to 30 September 2021
The deadline for DAC 6 reporting has been extended to 30 September 2021.
The deadline for DAC 6 reporting has been extended to 30 September 2021.
The tax authority on 4 June 2021 announced an additional extension of time for filing information about reportable cross-border arrangements pursuant to the EU Directive DAC 6. The deadline for DAC 6 reporting has been extended to 30 September 2021.
The new deadline applies to cross border arrangements:
- Conducted between 25 June 2018 and 30 June 2020 (previously that had to be reported by 28 February 2021)
- Conducted between 1 July 2020 and 31 December 2020 (previously that had to be reported by 31 January 2021)
- Made between 1 January 2021 and 31 August 2021 and due within 30 days from the date the arrangements were made available for implementation or were ready for implementation or the first step in the implementation has been made, whichever occurs first
- For which secondary intermediaries provided aid, assistance or advice, between 1 January 2021 and 31 August 2021 and due within 30 days beginning on the day after they provided aid, assistance or advice
Read a June 2021 report prepared by the KPMG member firm in Cyprus
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