Latvia has published Regulation No. 449 of 14 July 2020 in the Official Gazette, which provides for the implementation of the 6-month deferral of reporting on cross-border arrangements (DAC6) provided by Council Directive (EU) 2020/876. In line with an earlier announcement from the Ministry of Finance, the Regulation provides for the following:
- the deadline for the reporting of historical arrangements between 25 June 2018 and 30 June 2020 is 28 February 2021;
- the beginning of the 30-day rep…