Ireland confirms expected 6 month deferral of DAC 6 filing deadline in line with many EU member states and the UK. The Irish Revenue DAC 6 filing portal will now open on 1 January 2021 with the 30-day reporting period commencing from that date. Lookback reporting will now be due by 28 February 2021. See announcement and revised reporting deadlines under "Exchange of Information" here.

The revised reporting deadlines are now as follows