New deadlines for reporting cross-border tax arrangements (DAC6)3 July 2020
► The intermediaries or the relevant taxpayers, as the case may be, should report until February 28, 2021, the information on the reportable cross-border arrangements for which the first step in the implementation process was performed between June 25, 2018 and June 30, 2020.
► The 30-day period within which the intermediaries or the relevant taxpayers, as the case may be, were required to report information on reportable cross-border arrangements is extended and begins as of January 1, 2021, for cross-border arrangements carried-out between July 1, 2020 and December 31, 2020.
► In the case of marketable arrangements, the first updated report is made by the intermediary until April 30, 2021.
► The National Agency for Fiscal Administration communicates, through the automatic exchange, the first information by April 30, 2021.
 The necessity to report cross-border arrangements was provided by Council Directive (EU) 2018/822 amending Directive 2011/16/EU as regards the mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (“DAC6”), transposed by Government Ordinance no. 5/2020 for amendment and completion of Law no. 207/2015 regarding the Fiscal Procedure Code.
 By Government Emergency Ordinance no. 107/2020 regarding article II of Government Ordinance no. 5/2020 for amendment and completion of Law no. 207/2015 regarding the Fiscal Procedure Code and prolongation of certain deadlines, published in Official Gazette, Part I, no. 579 of July 1, 2020.