The plan was that as of 1 July 2020, companies would need to report on certain cross-border arrangement under DAC6.
On June 26, 2020, the EU agreed on an optional extension of the reporting deadline. It is now up to the member states to decide whether they opt-in or opt-out.
Countries who already deferred DAC6 (Status July 16, 2020)
- Belgium
- Bulgaria
- Croatia
- Cyprus – EY
- Czech Republic
- Denmark
- Estonia
- France – EY – PWC Avocats (in French)
- Greece – Proposed law
- Hungary
- Ireland – Guidelines
- Latvia
- Lithuania – EY
- Luxembourg – EY – enactement
- Malta
- The Netherlands – Guidelines – EY Decree on reportable x-border arrangements
- Poland
- Romania
- Slovakia
- Slovenia
- Spain
- Sweden
- United Kingdom – Guidance – EY
Countries who mentioned no deferral will be granted
- Austria (TBC)
- Finland – Guidelines
- Germany
No indication of deferral yet
Latest Posts in "European Union"
- Roadtrip through ECJ Cases – Focus on ”Public bodies” (Art. 13)
- Latest Trends in Global VAT Compliance for Online Businesses in 2026
- EU – IOSS Scheme: Customs & Business Benefits for E-Commerce Vendors
- Comments on ECJ C-527/24: Right to VAT Refund Despite Technical Glitch in Cross-Border Application
- Agenda of the ECJ/General Court VAT cases – 2 Judgments and 2 Hearings till April 16, 2026
