The Irish Revenue has provided a six-month extension in respect of the DAC6 reporting requirement.
The country’s DAC6 reporting requirement was supposed to come into operation on July 1, 2020. However, the Revenue has extended the reporting timelines in view of COVID-19 pandemic. The 30-day time period for the reporting information will now commence on January 1, 2021. For any reportable cross-border arrangements made between July 1, 2020, and December 31, 2020, the 30-day reporting period also commences on January 1, 2021. Reportable cross-border arrangements, the first step of which was implemented between June 25, 2018, and June 30, 2020, must be reported by February 28, 2021. The new reporting deadline for periodic reporting on marketable arrangements is April 30, 2021. The DAC6 filing portal will open on January 1, 2021. See Announcement Comments are closed.
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February 2021
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