Revenue eBrief No. 228/20

18 December 2020

EU mandatory disclosure regime (DAC6) - Updates to XSD file and User Guide

This information notice is for Revenue customers intending to file an XML file when making DAC6 disclosures from 1 January 2021.

The DAC6 XSD file and the DAC6 XSD User Guide are available on the Revenue website.

The DAC6 XSD file has been amended so that the DisclosureID field will not be mandatory where a DisclosureID has not been issued previously, whether by Revenue or the Competent Authority of another Member State.

The DAC6 User Guide has been amended to clarify that Revenue will issue an ArrangementID and/or DisclosureID for each filing where an ArrangementID and/or DisclosureID has not been issued previously.

Where a DAC6 Return is filed by uploading an XML file, the submission should be filed using the updated DAC6 XSD file (converted to an XML file).