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Belgium: DAC6 and process for mandatory disclosure, reporting of cross-border arrangements

Belgium: DAC6 and process for mandatory disclosure

The Belgian tax authorities published guidance (23 November 2020) on the technological requirements of DAC6 and the mandatory disclosure and reporting of certain cross-border arrangements.

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The guidance includes a user guide describing the electronic form to be used by an intermediary or the taxpayer for filing reports (read user guide (English)).

The DAC6 reporting in Belgium is based on the submission of an XML file, and the process is based on internationally agreed specifications whereby a number of national validation rules apply for the generation of the XML file.

The DAC6 legislation provides for the mandatory reporting of reportable cross-border arrangements by intermediaries and taxpayers to the tax authorities within 30 days. The legislation is effective as from 1 July 2020, but due to the six-months deferral of the reporting obligations, the following deadlines apply for the submission of the first reports:

  • Reportable cross-border arrangements of the transitional period (the first step in the implementation is made between 25 June 2018 and 30 June 2020) must be reported by 28 February 2021.
  • Reportable cross-border arrangements that have been made available for implementation, or are ready for implementation, or when the first step in the implementation has been made in the period between 1 July 2020 and 31 December 2020, must be reported by 30 January 2021 (within 30 days of 1 January 2021).
  • The first periodic report for marketable arrangements must be submitted by 30 April 2021.

Read a November 2020 report prepared by the KPMG member firm in Belgium

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