Portugal: Reporting domestic or cross-border arrangements with tax relevance (DAC6)

Portugal: Domestic or cross-border arrangements

Law no. 26/2020 was published in the official gazette for purposes of transposing the Council Directive (EU) 2018/822, of 25 May 2018 (commonly known as “DAC6”) into the Portuguese domestic law.


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The law includes a requirement to report to the tax authorities certain domestic or cross-border arrangements having tax implications.

The rules include the reporting deadlines initially provided for in DAC6—that is, 31 August 2020 for the arrangements that occurred between 25 June 2018 and 30 June 2020, and 30 days in relation to the arrangements whose first implementation step has taken place since 1 July 2020. However, there is an expectation that the Portuguese government will exercise the “deferral option” as have most other EU Member States.

Read a July 2020 report prepared by the KPMG member firm in Portugal

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