ARTICLE · 10 AUGUST 2021

DAC 6 - The EU Mandatory Disclosure Requirement

Grant Thornton

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EU Mandatory Disclosure reporting rules came into effect in July 2020, however due to the impacts of COVID-19 pandemic the reporting deadline was deferred until January 2021.

European UnionTax

Paschal Comerford

EU Mandatory Disclosure reporting rules came into effect in July 2020, however due to the impacts of COVID-19 pandemic the reporting deadline was deferred until January 2021. The first reports are due by the end of January. Are you ready to file your reports with the tax authorities?

DAC 6 applies to cross-border tax arrangements which meet one or more specified characteristics ("hallmarks") and concern either more than one EU country or an EU country and a non-EU country. Subsequently, all tax authorities across the EU will exchange the received reportable disclosures amongst one another on a quarterly basis.

Our DAC6 EU mandatory disclosure brochure will provide you with more details.

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