DAC6: Member States introduce reporting reforms

Following the UK’s exit from the European Union and in response to the amended DAC6 Central Directory Business Validation Rules by the European Commission, many EU Member States have updated or are in the process of updating their DAC6 XSD reporting schemas.

Belgium

The Belgian tax authorities have released a new XSD Schema version 1.3 and an updated User Guide. This applies to all filings from 1 July 2021.

Cyprus

The Cyprus tax department has released a new XSD Schema version 4.04. Submissions of the XML file are via the Ariadne portal. There will be no administrative fines for overdue DAC6 submissions until 30 September 2021.

Germany

The German tax authority has released a new XSD Schema version 1.07. The German Ministry of Finance has also updated their Communication manual to version 2.0. From 20 July 2021 all transmission of cross-border arrangements can only take place according to the new schema.

Greece

The Greek tax authority has released a new XSD Schema version 4.04 which was updated on 28 July 2021. Technical rules for submission of files can be found here.

Ireland

The Irish Revenue has released a new XSD schema, referred to as version 1.2. To facilitate the migration to Schema version 1.2, the Revenue’s electronic filing system on ROS for DAC6 will be unavailable from 1 August 2021 till 17 August 2021.

Netherlands

The Netherlands Tax and Customs Administration has released a new XSD Schema version 1.5. These can be submitted from 21 August 2021. The current XSD Schema version 1.3 can be submitted until 30 September 2021. A new XSD schema version 2.0 is expected in March 2022. All schemas and accompanying documents can be viewed here.

Slovakia

The Slovakian tax authority has released a new XSD Schema version 4.04. This is the only schema that will be valid for reports uploaded after 26 July 2021.

Sweden

The Swedish Tax Agency has released a new XSD Schema version 2.0. All DAC6 reports submitted after 1 July 2021 must follow the new schema.

How can we help with DAC6 compliance?

VinciWorks is constantly monitoring DAC6 amendments made by the tax authorities, ensuring that schemas remain up to date, and adding additional reporting XMLs as they become available inside the Omnitrack system.

Click here to find out more about VinciWorks’ award-winning DAC6 product.

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