The Tax Department (TD) has announced that the period for non-imposition of administrative fines for overdue submission of DAC6 information until 30 September 2021 is further extended to 30 Νovember 2021, in the following cases:
- Reportable cross-border arrangements (RCBAs) that were implemented between 25 June 2018 and 30 June 2020 and had to be submitted by 28 February 2021;
- RCBAs held between 1 July 2020 and 31 December 2020 and had to be submitted by 31 January 2021;
- RCBAs held between 1 January 2021 and 31 October 2021, that had to be submitted within 30 days from the date they were made available for implementation or were ready for implementation or the first step in the implementation was made, whichever occurred first;
- RCBAs for which secondary intermediaries provided aid, assistance or advice, between 1 January 2021 and 31 October 2021 and had to submit information within 30 days beginning on the day after they provided aid, assistance or advice.
- The first periodic report on marketable arrangements that had to be submitted by 30 April 2021.