Revenue eBrief No. 115/20

18 June 2020

Exchange of Information

The deadline for the filing of DAC2/CRS and FATCA returns in respect of the 2019 reporting period has been deferred until 30 September 2020. The deadline for the filings of DAC6 returns will also be deferred with details to follow. Further information is available on the Compliance with certain reporting and filing obligations and the satisfaction of certain other tax-related conditions page of the Covid Hub on under the heading ‘Exchange of Information’.