Portugal published Law 26/2020 in the Official Gazette on 21 July 2020, which provides for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable tax arrangements. The law entered into force on 22 July and is effective from 1 July 2020.
As {News-2020-06-29/A/8-previously reported}, because the law was approved in parliament before the approval of the optional deferral of DAC6 reporting in the EU by up to 6 months, such deferral is not provided for in the …