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Greece Amends Initial DAC6 Reporting Deadlines

02 February 2021

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Approved Changes

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Greece

The Greek Public Revenue Authority (AADE) has published Circular A. 1017 of 27 January 2021, which provides an extension of the deadline for initial DAC6 reporting. This includes an amendment of the deadlines to provide that the 30-day reporting period begins from 1 February 2021 (instead of 1 January 2021), including with respect to the period 1 July to 31 December 2020 and the period 1 January to 31 January 2021. With respect to the initial reporting for historical arrangements (25 June 2018 and 30 June 2020) and marketable arrangements, the deadlines are unchanged.