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Cyprus Issues Notice on Deferral of Initial DAC6 Reporting

|Approved Changes|Cyprus
Cyprus

The Cyprus Tax Department issued a notice on 27 July 2020 announcing that in accordance with amendments made to the DAC6 Directive for an initial deferral of DAC6 reporting on cross-border arrangements, the submission of DAC6 information in Cyprus is extended as follows:

  • Information on reportable arrangements carried out between 25 June 2018 and 30 June 2020 is due by 28 February 2021;
  • Information on reportable arrangements carried out between 1 July 2020 and 31 December 2020 is due within …

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