TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

DAC6 reporting deadline extended

Revenue confirmed the extension of the DAC6 reporting deadline.

An EU Directive, which came into force in late June, has given Member States the option to extend the DAC6 reporting deadline by 6 months. Revenue have confirmed that its DAC6 filing portal is now scheduled to open on 1 January 2021. The extended deadline dates are as follows:

  • 31 January 2021 – Mainstream reporting,
  • 28 February 2021 – Lookback reporting period, and
  • 30 April 2021 – Periodic report on marketable arrangements.

Further details can be found on Revenue’s COVID Hub, under exchange of information.