The 30-day time period will commence on January 1, 2021.
Irish Revenue has extended the DAC6 reporting timelines by six months.
The DAC6 reporting law was scheduled to take effect on July 1. However, the date has now been extended in view of COVID-19 pandemic and in view of the EU Commission’s approval of an optional postponement of the reporting requirement in the EU.
The 30-day time period will commence on January 1, 2021. That date also applies to reportable cross-border arrangements made between July 1, 2020, and December 31, 2020.
Reportable cross-border arrangements, the first step of which was implemented between June 25, 2018, and June 30, 2020, must be reported by February 28, 2021. The new reporting deadline for periodic reporting on marketable arrangements is April 30, 2021.
Irish Revenue said that it will open the DAC6 filing portal on January 1, 2021.
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