The DAC6 submission deadline is extended up to 30st September 2021
On the 4th of June 2021, the Cyprus Tax Department announced an additional extension for filing information on reportable cross-border arrangements. The new submission deadline for DAC6 has been extended to the 30st of September 2021, for the following cases:
a) Reportable cross-border arrangements carried out between 25 June 2018 and 30 June 2020, that had to be reported by 28 February 2021.
b) Reportable cross-border arrangements carried out between 1 July 2020 and 31 December 2020, that had to be reported by 31 January 2021.
c) Reportable cross-border arrangements made between 1 January 2021 and 31 August 2021, that had to be submitted within 30 days from the date they were made available for implementation or were ready for implementation or the first step in the implementation has been made, whichever occurred first.
d) Reportable cross-border arrangements for which secondary intermediaries provided aid, assistance or advice, between 1 January 2021 and 31 August 2021 and had to submit information within 30 days beginning on the day after they provided aid, assistance or advice.