The suspension of DAC 6 reporting obligation applies both to domestic and cross-border tax arrangements.
The Government of Poland has suspended the reporting obligation of tax arrangements under the country’s DAC6 law in view of COVID-19 pandemic.
The DAC6 reporting obligation took effect in Poland from January 2019. The obligation applies to both domestic and cross-border tax arrangements.
The deadline to submit information about specified tax arrangements is usually 30 days from the date on which one of the three trigger events under the law occurs.
In a April 2 release, the Government announced that the deadlines for submitting the respective forms under the DAC6 law are suspended until June 30, 2020.
The decision has been taken in view of the threat posed by COVID-19 pandemic.
The suspension applies both to domestic and cross-border tax arrangements.
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