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