Bulgaria Providing Deferral for DAC6 Reporting

Bulgaria's Nation Revenue Agency has reportedly announced that it will be providing the six-month deferral for the initial reporting deadlines for cross-border arrangements (DAC6). The exact deadlines are not certain, but it is expected Bulgaria will follow the standard deferrals being adopted by most other EU Member States, including that historical arrangements between 25 June 2018 and 30 June 2020 will need to be reported by 28 February 2021, and the standard 30-day reporting period for re…