Last Updated: 13/04/2023
On 25 May 2018 Council Directive 2011/16/EU (‘Directive on Administrative Cooperation’) was amended by Council Directive (EU) 2018/822 (‘DAC6’) regarding the mandatory automatic exchange of information in relation to reportable cross-border arrangements. DAC6 came into force on 25 June 2018 and requires intermediaries and, in certain circumstances, relevant taxpayers to provide information on reportable cross-border arrangements to EU Member States’ tax authorities. DAC6 has been implemented into Maltese legislation by virtue of legal notice L.N. 342 of 2019 which amended S.L. 123.127, entitled the Cooperation with Other Jurisdictions on Tax Matters Regulations.
Guidelines on the Mandatory Automatic Exchange of Information in relation to Cross-Border Arrangements are available here.
A guideline in relation to the consequences of the judgement of the Court of Justice of the European Union in Case C-694/20 is available here.
DAC6 Registration and Reporting
The User Manual on DAC6 Registration and Reporting process can be found here.
DAC6 Reporting Entity Registration
FAQs
FAQs on the Mandatory
Automatic Exchange of Information in relation to Cross-Border Arrangements are
available here.
Queries on DAC 6 may be forwarded to the International & Corporate Tax Unit through the electronic mailing address: [email protected] .
DAC6 XML Schema
The DAC6 XML Schema to be used for filing information in relation to reportable cross-border arrangements and the DAC6 XML Schema user guide are available below:
DAC6 XML Schema
DAC6 XML Schema User Guide
Annual Notification by Non-Disclosing Intermediaries
The annual notification by non-disclosing intermediaries that is required in terms of regulation 13(7)(e) of the Cooperation with Other Jurisdictions on Tax Matters Regulations is available here.