Cyprus: DAC6 cross-border arrangements, reporting deadline again extended (31 January 2022)

An extension for filing information about reportable DAC6 cross-border arrangements

An extension for filing information about reportable DAC6 cross-border arrangements

The tax authority on 22 November 2021 announced an extension for filing information about reportable cross-border arrangements pursuant to the EU Directive DAC6. The deadline for DAC6 reporting has been extended to 31 January 2022 for the following situations:

  • Reportable cross-border arrangements conducted between 25 June 2018 and 30 June 2020, that were to have been reported by 28 February 2021
  • Reportable cross-border arrangements conducted between 1 July 2020 and 31 December 2020, that were to have been reported by 31 January 2021
  • Reportable cross-border arrangements between 1 January 2021 and 1 January 2022, with information to be submitted within 30 days from the date available for implementation or ready for implementation or the first step in the implementation (whichever is earliest)
  • Reportable cross-border arrangements for which secondary intermediaries provided aid, assistance or advice, between 1 January 2021 and 1 January 2022, with information to be submitted within 30 days beginning on the day after they provided aid, assistance or advice
  • Periodic reports for marketable arrangements

Read a November 2021 report prepared by the KPMG member firm in Cyprus

 

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