DAC 6: new EU tax disclosure rules

The EU is introducing a new regime to increase the level of transparency surrounding potential loopholes and harmful tax practices.

With stricter disclosure applicable from June 2018 and entering fully in force by mid-2020, this represents one of the most significant changes for tax advisors, service providers and taxpayers in recent years.

So what is DAC 6?

Mandatory reporting of cross-border transactions

DAC 6 (EU Council Directive 2018/882/EU) imposes mandatory disclosure requirements on taxpayers for certain arrangements with a European Union cross-border element where the arrangements fall within certain specified characteristics, known as ‘hallmarks.’ The purpose of DAC 6 is to identify to the relevant UK/EU27 tax authority, arrangements where the main or expected benefit is an aggressive tax advantage.

The first reporting date is 30th August 2020 for arrangements that were made available, and/or where aid, assistance was provided by an intermediary, between June 25th, 2018 and July 31st, 2020.

The DAC 6 Solution

GD&D’s DAC 6 Solution helps to automate the reporting
process across jurisdictions

Ghost Digital & Data (a Konica Minolta ProcessFlows partner) have designed a unique and flexible solution to ensure that intermediaries (eg law firms, banks, accountants, insurers etc) are compliant for DAC 6.

They have worked collaboratively with a number of organisations and tax authorities such as HMRC to design a solution that will meet the DAC 6 reporting requirements allowing intermediaries to report on their clients’ behalf.

Key Features

A full feature set enables smooth delivery of DAC 6 obligations

The DAC 6 Assessment Software

  • Collect, assess and report all EU27/UK cross border transactions that meet a DAC 6 Hallmark, including historic matters from June 2018
  • Be able to evidence to relevant authority transactions that do not meet DAC 6
  • Includes full calendar, task and alert management capabilities to ensure that intermediaries meet their 30 day reporting requirement
  • Comes with generic DAC 6 Hallmark questions that intermediaries can tailor to their own house styles
  • Full internationalisation so reporting can be sent in the language of the relevant tax authority
  • API capability to connect into your existing architecture
  • Deployable on the Cloud or on-prem
  • Affordable and simple pricing model

Keen to learn more?


Please contact GD&D at enquiries@ghost-digital.com, or CLICK THIS LINK to schedule a call.


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