Nicosia, June 7th, 2021,
The Cyprus Tax Department announced on June 4th, 2021, a new submission deadline for DAC6, extended to the 30st of September 2021, and applying to the following cases:
a) Reportable cross-border arrangements (RCBAs) undertaken between June 25th, 2018, and June 30th, 2020, which were initially under the obligation to be reported by February 28th, 2021.
b) Reportable cross-border arrangements (RCBAs) undertaken between July 1st ,2020 and December 31st, 2020, which were initially under the obligation to be reported by January 31st, 2021.
c) Reportable cross-border arrangements (RCBAs) undertaken between January 1st,2021, and August 31st,2021, which were initially under the obligation to be reported within 30 days from implementation availability date or were ready for implementation or for which the first step in the implementation has been made, with priority to the case applying first.
d) Reportable cross-border arrangements (RCBAs) between January 1st 2021 and August 31st 2021 for which secondary intermediaries provided aid, advice or assistance, and had to submit the related information within 30 days.