## [DAC 6 – Form approved (Model 58)](/en_GB/new/dac-6-form-approved-model-58) # DAC 6 – Form approved (Model 58) 12 / 30 / 2020 Tax Alert Portugal - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/dac-6-form-approved-model-58) - []() - []() Previous Next **The form (Model 58) to comply with the report obligation to the Portuguese Tax Authority (AT) of the so-called "arrangements" was finally approved by [Ministerial Order no. 304/2020, of 29 December](https://dre.pt/application/conteudo/152422623).** We recall that this reporting obligation results from the transposition of Council Directive (EU) 2018/822, of May 25, 2018 (also known as "DAC 6"), by [Law 26/2020, of 21 July](https://dre.pt/application/file/a/138464789), amended by [Decree-Law 53/2020, of 11 August](https://dre.pt/application/file/a/140013615). We summarise below the applicable deadlines for domestic and cross-border arrangements implemented by 31 December 2020: \- For cross-border arrangements implemented between **25 June 2018 and 30 June 2020**: - The obligation to notify the taxpayer by the intermediary subject to the duty of secrecy must be fulfilled by 15 January 2021 and, consequently, the taxpayer must communicate the arrangement to the AT in the following 30 days and inform the intermediary of such compliance. If the taxpayer does not comply with this obligation, then the intermediary must notify the AT by 28 February de 2021; - In remaining situations, this obligation must be fulfilled by 28 February 2021; \- For cross-border and internal arrangements implemented between **1 July and 31 December 2020**, this reporting obligation must be met from 1 January 2021 onwards. 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