A method for reporting sidelink HARQ response information, performed by a terminal, includes the steps of: receiving, from a base station, information on allocation of a PSSCH resource for PSSCH transmission; determining a PSFCH resource for PSFCH reception corresponding to the PSSCH transmission; determining a transmission time point of HARQ response information corresponding to the PSSCH transmission; and transmitting the HARQ response information, corresponding to the PSSCH transmission, to the base station at the determined time point, wherein the transmission time point of the HARQ response information is expressed as a time offset, L, from a time point of the PSFCH resource, and information on the transmission time point of the HARQ response information is transmitted from the base station to the terminal.