Irish Revenue has issued an eBrief on updated DAC6 filing guidelines, including that a new DAC6 XML Schema Version 1.2 will apply for all DAC6 reports from 1 August 2021 onwards.
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Revenue eBrief No. 138/21 Tax and Duty Manual Part 33-03-04 - Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements)
Tax and Duty Manual Part 33-03-04 - Filing Guidelines for DAC6 (EU Mandatory Disclosure of Reportable Cross-Border Arrangements) - has been amended at Se…