Poland has published the Ministry of Finance Regulation of 30 June 2020 in the Official Gazette, which provides for the deferral of reporting on cross-border arrangements (DAC6) provided by Council Directive (EU) 2020/876. Because Poland already implemented reporting requirements from 2019, however, the deferrals are implemented a little differently than what other EU Member States are providing. The deferrals are as follows:
The Regulation also provides deferrals in relation to financial account reporting in relation to CRS and FATCA.
Note, the deferral of the standard 30-day reporting period to begin 1 January 2021 does not apply with respect to deadlines that elapsed prior to the Regulation's entry into force (30 June 2020).
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