Lithuania Provides Deferral for DAC6 and DAC2 Reporting

Lithuania's State Tax Inspectorate (STI) has issued a release announcing that Lithuania's rules for the implementation of the reporting of reportable cross-border arrangements (DAC6) are being amended to provide for the deferral of the initial deadlines for DAC6 as provided by Council Directive (EU) 2020/876. This includes:

• the deadline for reporting historical arrangements between 25 June 2018 and 30 June 2020 is deferred from 31 August 2020 to 28 February 2021;
• the date for the first exch…