Managing DAC6 successfully

The DAC6 Directive (EU) 2018/822 requires EU Member States to impose compulsory reporting obligations on intermediaries and taxpayers in relation to cross-border tax arrangements. Here you will find all the information you need about the regulatory framework, the challenges involved and our portfolio of DAC6 services.

Retroactive reporting obligation means the clock is ticking even faster

What makes DAC6 an even bigger issue is the fact that taxpayers and intermediaries do not just have to report future transactions, but also some that have already been completed. In cases where implementation of the arrangement began at any point between 25 June 2018 and 1 July 2020, the information must be reported by 31 August 2020. Therefore, we recommend taking appropriate action now rather than leaving it until later.

DAC6 in a nutshell

20200212_DAC6 Background Cube.jpg
20200212_DAC6 challenges of the implementation Cube.jpg

Our solution


Want to know more?

* mandatory fields

Your personal data is collected by Mazars in Slovakia, the data controller, in accordance with applicable laws and regulations. Fields marked with an asterisk are required. If any required field is left blank, it will not be possible to process your request. Your personal data is collected for the purpose of processing your request.

You have a right to access, correct and erase your data, and a right to object to or limit the processing of your data. You also have a right to data portability and the right to provide guidance on what happens to your data after your death. Finally, you have the right to lodge a complaint with a supervisory authority and a right not to be the subject of a decision based exclusively on automated processing, including profiling, that produces legal effects concerning you or significantly affects you in a similar way.

Want to know more?

Related content


DAC6 – Proposal for postponing reporting deadlines

On 8 May 2020, the European Commission published a proposal to amend the Directive on Administrative Cooperation (2011/16/EU), last amended by the DAC6 Directive, and therefore defer the deadlines of the reporting obligation due to the COVID-19 pandemic burden by three months. The proposal is expected to appear on the agenda of the next ECOFIN meeting on 19 May 2020.