DAC6 Country Profile: Ireland

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In light of the COVID-19 pandemic, Ireland has taken the decision to defer DAC6 reporting by six months

Each EU Member State had until 31 December 2019 to transpose the Directive into local laws and legislation. A letter of formal notice was issued by the EU Commission to 15 EU Member States detailing the infringements of DAC6 application into local law.

We are publishing a series of guides on how each EU member state is implementing DAC6. Our next guide focusses on Ireland’s implementation of DAC6.

Has Ireland implemented DAC6?

Legislation Details

Ireland’s tax authority, the Irish Tax and Customs, published the Irish DAC6 legislation on 3 January 2020. The legislation is called Finance Act no. 45 / 2019, Chapter 3A – Implementation of Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements.

Taxes covered

Irish legislation covers cross-border arrangements. The legislation is in line with the EU Directive and does not include domestic arrangements or any additional hallmarks, however, the DAC6 legislation operates in addition to the domestic mandatory disclosure regime introduced in Ireland in 2011.

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VinciWorks’ full country-by-country guide to DAC6 implementation

DAC6 guide to country-by-country implementation

Not all EU member states have yet finalised their guidance and additional details, such as legal professional privilege and penalties vary between each state. To help firms save time and money on conducting their own research, VinciWorks has collaborated with Transfer Pricing Services to create a concise country-by-country guide to DAC6 compliance. The guide can be purchased either together with our DAC6 compliance solution or as a standalone tool.

Preview the guide