The EU Council Directive (EU) 2018/822 of 25 May 2018 (commonly known as DAC6) requires member states to implement rules requiring intermediaries and relevant taxpayers to report information on certain cross-border tax arrangements to the tax authority. The Directive took effect from July 2020.
We at TP News have prepared a EU COUNTRY IMPLEMENTATION REPORT ON DAC6 – 2021, covering the DAC6 legislations for all EU member states. The Report covers:
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Austria | On October 22, 2019, the Government gazetted Law to require taxpayers/intermediaries to report information on certain tax arrangements. Domestic arrangements are not included. No new hallmarks have been specified.
See Guidance Deferral applies until October 31, 2020 |
Belgium | On December 30, 2019, the Belgian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
COVID-19: 6-month extension applies |
Bulgaria | On December 31, 2019, the Bulgarian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
COVID-19: 6-month extension applies |
Croatia | On December 11, 2019, the Croatian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
See Guidance COVID-19: 6-month extension applies |
Cyprus | On March 18, 2021, the Government approved Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
See Guidance See further Guidance COVID-19: 6-month extension applies |
Czech Republic | On August 14, 2020, the Czech Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
See Guidance COVID-19: 6-month extension applies |
Denmark | On December 28, 2019, the Danish Government gazetted Law to introduce rules requiring taxpayers/intermediaries to report information on certain tax arrangements.
See Guidance COVID-19: 6-month extension applies |
Estonia | On December 21, 2019, the Estonian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
COVID-19: 6-month extension applies |
Finland | On December 30, 2019, Finland’s President signed Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
See Guidance |
France | On October 22, 2019, the Government gazetted Law to require taxpayers/intermediaries to report information on certain tax arrangements. Domestic arrangements are not included. No new hallmarks have been specified.
See Guidance See Further Guidance COVID-19: 6-month extension applies |
Germany | On December 30, 2019, the German Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
See Guidance |
Greece | On July 31, 2020, the Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
COVID-19: 6-month extension applies |
Hungary | On July 23, 2019, Hungary gazetted law to require taxpayers/ intermediaries to report information on certain tax arrangements.
See Guidance See Guidance COVID-19: 6-month extension applies |
Ireland | On January 3, 2020, the Government gazetted Finance Act, 2019, which contains provisions to require taxpayers/intermediaries to report information on certain tax arrangements.
See Guidance COVID-19: 6-month extension applies |
Italy | On July 30, 2020, the Government published Law to requiring taxpayers/intermediaries to report information on certain tax arrangements.
See Guidance See Guidance COVID-19: 6-month extension applies |
Latvia | On March 5, 2020, the Government adopted law requiring taxpayers/intermediaries to report information on certain tax arrangements.
COVID-19: 6-month extension applies |
Lithuania | In July 2019, the Government adopted law requiring taxpayers/intermediaries to report information on certain tax arrangements.
See Guidance COVID-19: 6-month extension applies |
Luxembourg | On March 26, 2020, the Government gazetted Law requiring taxpayers/intermediaries to report information on certain tax arrangements. Domestic arrangements are not included. No new hallmarks have been specified.
See English translation of the DAC6 legislation See Guidance COVID-19: 6-month extension applies |
Malta | On December 17, 2019, the Maltese Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
See Guidance See Guidance COVID-19: 6-month extension applies |
Netherlands | On December 27, 2019, the Dutch Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
See FAQs See FAQs in English See Guidance COVID-19: 6-month extension applies |
Poland | Mandatory disclosure rules are effective from January 1, 2019.
See FAQs COVID-19: 6-month extension applies |
Portugal | On July 21, 2020, the Portuguese Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
COVID-19: 6-month extension applies |
Romania | On January 31, 2020, the Romanian Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
COVID-19: 6-month extension applies |
Slovakia | On October 14, 2019, the Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements. Domestic arrangements are not included. No new hallmarks have been specified.
COVID-19: 6-month extension applies |
Slovenia | Mandatory disclosure rules were published in the Official Gazette of June 7, 2019 and entered into force on June 22, 2019. Domestic arrangements are not included. No new hallmarks have been specified.
See Guidance (downloadable link) COVID-19: 6-month extension applies |
Spain | On December 30, 2020, Spain gazetted Law to require taxpayers/intermediaries to report information on certain tax arrangements. |
Sweden | On June 5, 2020, the Swedish Government gazetted Law to require taxpayers/ intermediaries to report information on certain tax arrangements.
COVID-19: 6-month extension applies |
United Kingdom | On January 13, 2020, Regulations requiring taxpayers/ intermediaries to report information on certain tax arrangements were laid before Parliament.
DAC6 reporting requirement only applies to “Category D” hallmarks. COVID-19: 6-month extension applies |