DAC6 – Manual updates

Jan 11, 2021

Revenue published a new Tax and Duty Manual to provide guidance on how to set up a DAC6 reporting obligation and file a DAC6 return. An existing manual providing guidance on the operation of the EU mandatory disclosure regime has also been updated. With the deferral period ending on 31 December 2020, the first disclosures of information are due this month.

The manual Part 33-03-04 - Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements) provides guidance on how to set up a DAC6 reporting obligation and filing a DAC6 return on ROS. Revenue have also published a webpage, providing guidance on how to file a DAC6 return.

The manual Part 33-03-03 - “EU Mandatory Disclosure of Reportable Cross-Border Arrangements”, which provides general guidance on the operation of the EU mandatory disclosure regime, has been updated. Material updates are listed within Appendix V of the manual.

Further information can be found in eBrief numbers 235/20 and 238/20.