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Belgian DAC6 Reporting Deferral Confirmed by Flemish Tax Authority — Orbitax Tax News & Alerts

The Flemish Tax Authority has confirmed the deferral of the initial deadlines for DAC6 reportable cross-border arrangements that was announced earlier by the Belgian Federal Public Service (SPF) Finance prior to the approval of the required EU Council Directive. This includes that Belgium has decided that it will postpone its reporting requirements as follows:

  • Reportable arrangements, the first step of which was implemented between 25 June 2018 and 30 June 2020, must be reported no later than 28 February 2021 at the latest (instead of 31 August 2020);
  • The 30-day period for reporting other arrangements will begin from 1 January 2021 for reportable arrangements originally to be declared from 1 July 2020; and
  • The initial quarterly report on marketable arrangements will be required no later than 30 April 2021.

Click the following links for the Tax Authority release and the earlier SPF Finance release.