Poland has published the Ministry of Finance Regulation of 30 June 2020 in the Official Gazette, which provides for the deferral of reporting on cross-border arrangements (DAC6) provided by Council Directive (EU) 2020/876. Because Poland already implemented reporting requirements from 2019, however, the deferrals are implemented a little differently than what other EU Member States are providing. The deferrals are as follows:
- The recently revised retroactive reporting of arrangements betwee…