DAC6
How to file a DAC6 return
If obliged to report a Council Directive (EU) 2018/822 (DAC6) arrangement, you must do so via the Revenue Online Service (ROS). To file a return, you will need to register for a DAC6 reporting obligation. If you do not have access to ROS, you need to register as a reporting entity. This can be done by completing a Reporting Entity Registration Form.
If you are an agent representing a reporting entity, you can register your client through ROS. Once the reporting entity is registered, you will be able to access ROS and register for a DAC6 reporting obligation.
Two filing options will be available to users:
- completion of an online form
- or
- uploading an XML file completed offline.
When correcting or amending a return, the same filing option as the original submission should be used.
Legal Professional Privilege
You cannot file a return on ROS where information is identified as subject to legal professional privilege (LPP).
In those specific circumstances, Form DAC 6 (LPP) should be filed using MyEnquiries. This should set out the identity of the relevant taxpayer involved in the reportable cross-border arrangement.
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