DAC6 reporting deadlines update

The Commissioner for Revenue has recently notified intermediaries and taxpayers that the following reporting deadlines have been updated:

• Reportable cross-border arrangements where the trigger point for reporting took place between 1 July 2020 and 31 December 2020 - reporting must take place by no later than Monday 1 February 2021 (the previously announced deadline was Sunday 31 January 2021);
• Reportable cross-border arrangements the first step of which was implemented between 25 June 2018 and 30 June 2020 - reporting must take place by no later than Monday 1 March 2021 (the previously announced deadline was Sunday 28 February 2021).

More information on DAC6 may be accessed here.