VATupdate

Extension non-application of administrative fines for DAC6 submissions until 31 January 2022

On 22 November 2021, the Cypriot Tax Department (CTD) announced a further extension to 31 January 2022 of the non-application of administrative fines for submissions with respect to information on reportable cross-border arrangements under the Cypriot DAC6/Mandatory Disclosure Rules (MDR) Law (Law 41(I)/2021 of 31 March 2021, amending Law 205(I)/2012 on Administrative Cooperation in the Field of Taxation of 2012, hereinafter referred to as the Law).

Source EY

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