DAC 6 Guide has been published

ANAF has published the Guide on the obligation to report cross-border arrangements (DAC6) that you can access here: GHID_DAC6_13012021.pdf (anaf.ro)

The guide has been long awaited to provide a clearer picture of how ANAF interprets the DAC 6 Directive and reporting requirements to Romanian taxpayers. As we announced, APEX Training Center is organizing a presentation on DAC 6 on January 20, 2021, from 10 am.

The deadlines within which the relevant intermediaries or taxpayers, as the case may be, are required to report to the tax authorities the information on cross-border arrangements covered by the DAC 6 Directive are:

  • until February 28, 2021 for the reportable arrangements in which the first step in the implementation process was carried out between June 25, 2018 and June 30, 2020.
  • until 31 January 2021 for reportable arrangements initiated between 1 July 2020 and 31 December 2020.
  • by April 30, 2021 – the date by which intermediaries must prepare the first report in the case of marketable arrangements.
  • until April 30, 2021 – the date on which ANAF communicates the first information through the automatic exchange.

Cristina Georgescu


FCCA, Expert Contabil și Consultant Fiscal cu peste 24 ani de experiență. Având o fire practică, anticipează nevoia clienților și îi ajută pe aceștia în luarea deciziilor. Abilitatea, optimismul, flexibilitatea și atenția cu care gestionează fiecare client în parte, fac din Cristina un partener de încredere pentru clienți.