Latvia's Ministry for Finance has announced that Latvia will be providing the optional 6-month deferral of reporting on cross-border arrangements (DAC6) provided by Council Directive (EU) 2020/876. This includes:
- the deadline for the reporting of arrangements in the period between 25 June 2018 and 30 June 2020 will be 28 February 2021 instead of 31 August 2020;
- the standard 30-day reporting period will begin on 1 January 2021, including for reportable arrangements between 1 July and 31 Dec…