{"id":141,"date":"2020-11-11T09:54:00","date_gmt":"2020-11-11T09:54:00","guid":{"rendered":"https:\/\/oportoaccounting.com\/?p=141"},"modified":"2026-03-04T10:53:12","modified_gmt":"2026-03-04T10:53:12","slug":"portugal-approves-dac6-reporting-rules","status":"publish","type":"post","link":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/","title":{"rendered":"Portugal Approves DAC6 Reporting Rules"},"content":{"rendered":"<h2 class=\"entry-title\">Portuguese Parliament Approves Decree to Implement DAC6 Reporting Requirements<\/h2>\n<div class=\"entry-content\">\n<p>According to an update from the Portuguese Parliament, the Decree establishing the rules for the implementation of Council Directive (EU) 2018\/822 of 25 May 2018 (DAC6) on reportable tax arrangements has been approved and sent for promulgation on 25 June 2020. This includes rules for the required reporting of potentially aggressive tax-planning arrangements that primarily applies for intermediaries but may also apply for taxpayers.<\/p>\n<p>As provided in the Decree, Portugal\u2019s implementation of DAC6 includes some important differences as compared to the implementation by most other EU Member States. One of the key differences is in the scope of taxes covered, which includes not only cross-border arrangements as required by the Directive, but also internal arrangements involving personal and corporate income tax, VAT, municipal property and transfer tax, or stamp duty.<\/p>\n<p>The new requirements will apply from 1 July 2020, with reportable arrangements to be reported within 30 days from the earlier of:<\/p>\n<ul>\n<li>the day after the date the arrangement is made available for implementation;<\/li>\n<li>the day after the date the arrangement is ready for implementation; or<\/li>\n<li>the moment the first step of the arrangement is implemented.<\/li>\n<\/ul>\n<p>Further, cross-border arrangements must be reported by 31 August 2020 where the first step of implementation was taken in the period between 25 June 2018 and 30 June 2020. Failing to comply with the requirements may result in penalties of up to EUR 80,000.<\/p>\n<p>Note \u2013 The Decree was approved before the recent approval of the optional deferral of DAC6 reporting in the EU by up to 6 months. As such, the deadlines as per the Decree may change. Further details will be published once available.<\/p>\n<p><em>Fonte :Orbitax International Plaform<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Portuguese Parliament Approves Decree to Implement DAC6 Reporting Requirements According to an update from the Portuguese Parliament, the Decree establishing the rules for the implementation of Council Directive (EU) 2018\/822 of 25 May 2018 (DAC6) on reportable tax arrangements has been approved and sent for promulgation on 25 June 2020. This includes rules for the required reporting of potentially aggressive tax-planning arrangements that primarily applies for intermediaries but may also apply for taxpayers. As provided in the Decree, Portugal\u2019s implementation of DAC6 includes some important differences as compared to the implementation by most other EU Member States. One of the key differences is in the scope of taxes covered, which includes not only cross-border arrangements as required by the Directive, but also internal arrangements involving personal and corporate income tax, VAT, municipal property and transfer tax, or stamp duty. The new requirements will apply from 1 July 2020, with reportable arrangements to be reported within 30 days from the earlier of: the day after the date the arrangement is made available for implementation; the day after the date the arrangement is ready for implementation; or the moment the first step of the arrangement is implemented. Further, cross-border arrangements must be reported by 31 August 2020 where the first step of implementation was taken in the period between 25 June 2018 and 30 June 2020. Failing to comply with the requirements may result in penalties of up to EUR 80,000. Note \u2013 The Decree was approved before the recent approval of the optional deferral of DAC6 reporting in the EU by up to 6 months. As such, the deadlines as per the Decree may change. Further details will be published once available. Fonte :Orbitax International Plaform<\/p>\n","protected":false},"author":3,"featured_media":142,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[43],"tags":[],"class_list":["post-141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Portugal Approves DAC6 Reporting Rules - Oporto Accounting<\/title>\n<meta name=\"description\" content=\"Portuguese Parliament approves decree to implement DAC6 reporting rules on cross-border tax arrangements, effective from July 1, 2020.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Portugal Approves DAC6 Reporting Rules - Oporto Accounting\" \/>\n<meta property=\"og:description\" content=\"Portuguese Parliament approves decree to implement DAC6 reporting rules on cross-border tax arrangements, effective from July 1, 2020.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/\" \/>\n<meta property=\"og:site_name\" content=\"Oporto Accounting\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/307331302463467\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-11T09:54:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-04T10:53:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/oportoaccounting.com\/new\/wp-content\/uploads\/2024\/03\/imagem-Oporto-Accounting.png\" \/>\n\t<meta property=\"og:image:width\" content=\"567\" \/>\n\t<meta property=\"og:image:height\" content=\"143\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Bruno Varaj\u00e3o\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@OportoAccountin\" \/>\n<meta name=\"twitter:site\" content=\"@OportoAccountin\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bruno Varaj\u00e3o\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/\"},\"author\":{\"name\":\"Bruno Varaj\u00e3o\",\"@id\":\"https:\/\/oportoaccounting.com\/new\/#\/schema\/person\/ec1f60ae7dbbcf7c02052f68443710ab\"},\"headline\":\"Portugal Approves DAC6 Reporting Rules\",\"datePublished\":\"2020-11-11T09:54:00+00:00\",\"dateModified\":\"2026-03-04T10:53:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/\"},\"wordCount\":274,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/oportoaccounting.com\/new\/#organization\"},\"image\":{\"@id\":\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/oportoaccounting.com\/new\/wp-content\/uploads\/2024\/03\/imagem-Oporto-Accounting.png\",\"articleSection\":[\"Accounting\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/\",\"url\":\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/\",\"name\":\"Portugal Approves DAC6 Reporting Rules - Oporto Accounting\",\"isPartOf\":{\"@id\":\"https:\/\/oportoaccounting.com\/new\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/oportoaccounting.com\/new\/wp-content\/uploads\/2024\/03\/imagem-Oporto-Accounting.png\",\"datePublished\":\"2020-11-11T09:54:00+00:00\",\"dateModified\":\"2026-03-04T10:53:12+00:00\",\"description\":\"Portuguese Parliament approves decree to implement DAC6 reporting rules on cross-border tax arrangements, effective from July 1, 2020.\",\"breadcrumb\":{\"@id\":\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#primaryimage\",\"url\":\"https:\/\/oportoaccounting.com\/new\/wp-content\/uploads\/2024\/03\/imagem-Oporto-Accounting.png\",\"contentUrl\":\"https:\/\/oportoaccounting.com\/new\/wp-content\/uploads\/2024\/03\/imagem-Oporto-Accounting.png\",\"width\":567,\"height\":143,\"caption\":\"Portuguese Parliament Approves Decree to Implement DAC6 Reporting Requirements\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/oportoaccounting.com\/new\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Portugal Approves DAC6 Reporting Rules\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/oportoaccounting.com\/new\/#website\",\"url\":\"https:\/\/oportoaccounting.com\/new\/\",\"name\":\"Oporto Accounting, your trusted partner in Portugal\",\"description\":\"Registration, Secretarial, Compliance, Tax filling and Accountancy\",\"publisher\":{\"@id\":\"https:\/\/oportoaccounting.com\/new\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/oportoaccounting.com\/new\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/oportoaccounting.com\/new\/#organization\",\"name\":\"Oporto Accounting\",\"url\":\"https:\/\/oportoaccounting.com\/new\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/oportoaccounting.com\/new\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/oportoaccounting.com\/wp-content\/uploads\/2024\/05\/Oporto-Accounting-Logo.webp\",\"contentUrl\":\"https:\/\/oportoaccounting.com\/wp-content\/uploads\/2024\/05\/Oporto-Accounting-Logo.webp\",\"width\":500,\"height\":499,\"caption\":\"Oporto Accounting\"},\"image\":{\"@id\":\"https:\/\/oportoaccounting.com\/new\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/307331302463467\",\"https:\/\/x.com\/OportoAccountin\",\"https:\/\/www.linkedin.com\/company\/oporto-accounting\",\"https:\/\/www.instagram.com\/oportoaccounting\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/oportoaccounting.com\/new\/#\/schema\/person\/ec1f60ae7dbbcf7c02052f68443710ab\",\"name\":\"Bruno Varaj\u00e3o\",\"description\":\"Bruno grew up helplessly watching his father, who had a metalwork business. This is the prime reason why Bruno does what he does, he is a Economist and Certified Accountant with more than 16 years of experience and a passion to help business become successful and profitable. The diversity of Bruno\u2019s work experience and academic accomplishments means that he is well placed to manage accounting functions of an equally diversified client base.\",\"url\":\"https:\/\/oportoaccounting.com\/new\/author\/bruno\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Portugal Approves DAC6 Reporting Rules - Oporto Accounting","description":"Portuguese Parliament approves decree to implement DAC6 reporting rules on cross-border tax arrangements, effective from July 1, 2020.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/","og_locale":"en_US","og_type":"article","og_title":"Portugal Approves DAC6 Reporting Rules - Oporto Accounting","og_description":"Portuguese Parliament approves decree to implement DAC6 reporting rules on cross-border tax arrangements, effective from July 1, 2020.","og_url":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/","og_site_name":"Oporto Accounting","article_publisher":"https:\/\/www.facebook.com\/307331302463467","article_published_time":"2020-11-11T09:54:00+00:00","article_modified_time":"2026-03-04T10:53:12+00:00","og_image":[{"width":567,"height":143,"url":"https:\/\/oportoaccounting.com\/new\/wp-content\/uploads\/2024\/03\/imagem-Oporto-Accounting.png","type":"image\/png"}],"author":"Bruno Varaj\u00e3o","twitter_card":"summary_large_image","twitter_creator":"@OportoAccountin","twitter_site":"@OportoAccountin","twitter_misc":{"Written by":"Bruno Varaj\u00e3o","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#article","isPartOf":{"@id":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/"},"author":{"name":"Bruno Varaj\u00e3o","@id":"https:\/\/oportoaccounting.com\/new\/#\/schema\/person\/ec1f60ae7dbbcf7c02052f68443710ab"},"headline":"Portugal Approves DAC6 Reporting Rules","datePublished":"2020-11-11T09:54:00+00:00","dateModified":"2026-03-04T10:53:12+00:00","mainEntityOfPage":{"@id":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/"},"wordCount":274,"commentCount":0,"publisher":{"@id":"https:\/\/oportoaccounting.com\/new\/#organization"},"image":{"@id":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#primaryimage"},"thumbnailUrl":"https:\/\/oportoaccounting.com\/new\/wp-content\/uploads\/2024\/03\/imagem-Oporto-Accounting.png","articleSection":["Accounting"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/","url":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/","name":"Portugal Approves DAC6 Reporting Rules - Oporto Accounting","isPartOf":{"@id":"https:\/\/oportoaccounting.com\/new\/#website"},"primaryImageOfPage":{"@id":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#primaryimage"},"image":{"@id":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#primaryimage"},"thumbnailUrl":"https:\/\/oportoaccounting.com\/new\/wp-content\/uploads\/2024\/03\/imagem-Oporto-Accounting.png","datePublished":"2020-11-11T09:54:00+00:00","dateModified":"2026-03-04T10:53:12+00:00","description":"Portuguese Parliament approves decree to implement DAC6 reporting rules on cross-border tax arrangements, effective from July 1, 2020.","breadcrumb":{"@id":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#primaryimage","url":"https:\/\/oportoaccounting.com\/new\/wp-content\/uploads\/2024\/03\/imagem-Oporto-Accounting.png","contentUrl":"https:\/\/oportoaccounting.com\/new\/wp-content\/uploads\/2024\/03\/imagem-Oporto-Accounting.png","width":567,"height":143,"caption":"Portuguese Parliament Approves Decree to Implement DAC6 Reporting Requirements"},{"@type":"BreadcrumbList","@id":"https:\/\/oportoaccounting.com\/new\/2020\/11\/11\/portugal-approves-dac6-reporting-rules\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/oportoaccounting.com\/new\/"},{"@type":"ListItem","position":2,"name":"Portugal Approves DAC6 Reporting Rules"}]},{"@type":"WebSite","@id":"https:\/\/oportoaccounting.com\/new\/#website","url":"https:\/\/oportoaccounting.com\/new\/","name":"Oporto Accounting, your trusted partner in Portugal","description":"Registration, Secretarial, Compliance, Tax filling and Accountancy","publisher":{"@id":"https:\/\/oportoaccounting.com\/new\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/oportoaccounting.com\/new\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/oportoaccounting.com\/new\/#organization","name":"Oporto Accounting","url":"https:\/\/oportoaccounting.com\/new\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/oportoaccounting.com\/new\/#\/schema\/logo\/image\/","url":"https:\/\/oportoaccounting.com\/wp-content\/uploads\/2024\/05\/Oporto-Accounting-Logo.webp","contentUrl":"https:\/\/oportoaccounting.com\/wp-content\/uploads\/2024\/05\/Oporto-Accounting-Logo.webp","width":500,"height":499,"caption":"Oporto Accounting"},"image":{"@id":"https:\/\/oportoaccounting.com\/new\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/307331302463467","https:\/\/x.com\/OportoAccountin","https:\/\/www.linkedin.com\/company\/oporto-accounting","https:\/\/www.instagram.com\/oportoaccounting\/"]},{"@type":"Person","@id":"https:\/\/oportoaccounting.com\/new\/#\/schema\/person\/ec1f60ae7dbbcf7c02052f68443710ab","name":"Bruno Varaj\u00e3o","description":"Bruno grew up helplessly watching his father, who had a metalwork business. This is the prime reason why Bruno does what he does, he is a Economist and Certified Accountant with more than 16 years of experience and a passion to help business become successful and profitable. The diversity of Bruno\u2019s work experience and academic accomplishments means that he is well placed to manage accounting functions of an equally diversified client base.","url":"https:\/\/oportoaccounting.com\/new\/author\/bruno\/"}]}},"_links":{"self":[{"href":"https:\/\/oportoaccounting.com\/new\/wp-json\/wp\/v2\/posts\/141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oportoaccounting.com\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oportoaccounting.com\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oportoaccounting.com\/new\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/oportoaccounting.com\/new\/wp-json\/wp\/v2\/comments?post=141"}],"version-history":[{"count":2,"href":"https:\/\/oportoaccounting.com\/new\/wp-json\/wp\/v2\/posts\/141\/revisions"}],"predecessor-version":[{"id":2835,"href":"https:\/\/oportoaccounting.com\/new\/wp-json\/wp\/v2\/posts\/141\/revisions\/2835"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oportoaccounting.com\/new\/wp-json\/wp\/v2\/media\/142"}],"wp:attachment":[{"href":"https:\/\/oportoaccounting.com\/new\/wp-json\/wp\/v2\/media?parent=141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oportoaccounting.com\/new\/wp-json\/wp\/v2\/categories?post=141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oportoaccounting.com\/new\/wp-json\/wp\/v2\/tags?post=141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}