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Reportable Cross-Border Arrangements (DAC6)

Last Updated: 06/01/2021

​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.


DAC6 Reporting Entity Registration


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