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Slovak Republic Providing Deferral for DAC6 Reporting

|Approved Changes|Slovak Republic
Slovak Republic

The Slovak Republic parliament reportedly approved on 9 July 2020 the law for the deferral of reporting on cross-border arrangements (DAC6) due to COVID-19 as provided by Council Directive (EU) 2020/876. With the deferral, the deadline for reporting historical arrangements between 25 June 2018 and 30 June 2020 is extended to 28 February 2021 and the standard 30-day reporting period will begin from 1 January 2021, including for reportable arrangements between 1 July and 31 December 2020.

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