The Ministry of Finance at the Cypriot Tax Department have announced they will be extending the deadline for reporting DAC6 arrangements to 31 March 2021. The Tax Department has also announced that the DAC6 Directive is expected to be incorporated into the Cypriot legislation by the end of February 2021.

In light of this, as well as the fact that some of the deadlines for the submission of information set out in this Directive have now expired, the deadline for the submission of DAC6 information has been extended until 31 March 2021.

The deadline has been extended for all the following cases:

1. Reportable cross-border arrangements that have been made between 25 June 2018 and 30 June 2020
2. Reportable cross-border arrangements that had been made between 1 July 2020 and 31 December 2020 
3. Reportable cross-border arrangements made between 1 January 2021 and 28 February 2021.