On 1 July 2020, Government Emergency Ordinance no. 107/2020 providing for postponement of deadlines in respect to DAC 6 entered into force in Romania and was published in the Official Gazette.
The deadline to report cross-border arrangements for the period from 25 June 2018 to 30 June 2020 was originally set for 31 August 2020 but has been postponed until 28 February 2021. The 30-day period for reporting arrangements related to the period from 1 July 2020 to 31 December 2020 will start on 1 January 2021.
The possibility to postpone the DAC 6 deadlines is provided for under the revision of DAC 6 adopted by the EU Council on 24 June 2020.
DAC 6 was transposed into Romanian law through the passage of Government Ordinance no. 5/2020 in early 2020. (Click here for more information on the transposition of the DAC 6 Directive).
Roxana Popel, Head of Tax, CMS Romania
Andrei Tercu, Senior Tax Manager, CMS Romania
Ramona Tudor, Tax Consultant, CMS Romania
