Romania has published Emergency Ordinance No. 107 of 1 July 2020 in the Official Gazette for the implementation of deferral of reporting on cross-border arrangements (DAC6) due to COVID-19 as provided by Council Directive (EU) 2020/876.
As previously reported, the Ordinance provides that the deadline for reporting cross-border arrangements between 25 June 2018 and 30 June 2020 is 28 February 2021, and that the standard 30-day reporting deadline will begin on 1 January 2021, including in res…