DAC 6 News - Adjustments of the required information by the EU

Less than a year after the entry into force of the new rules on the electronic exchange of tax information (DAC 6), the first adjustments and tightening of the required information are already being made by the EU to the member states.

These adjustments tighten up existing disclosures and validations. In the future, further information is expected, which will encourage the member states to also adapt and expand the local reporting formats.

The new requirements were apparently already published before the start of the first automatic exchange of information on 30 April 2021. Originally, the first automatic exchange of information between the EU and the member states was scheduled for 31 October 2020.

Currently, it is assumed that the changes will be implemented by the EU at national level from July/August. However, the reaction of most member states is still pending.

Germany

The BZSt published the new reporting scheme 1.07 on 29 April 2021 with reservations, which will finally replace the previous version with the publication of the new communication manuals and business rules on 7 June 2021 from 20 July 2021. The integration tests will already start on 1 July 2021. Parts of the innovations in Germany are: Addition of subsequent deliveries of marketable designs, business rules on Brexit and extensions and adjustments of data types.

Netherlands

On 15 June 2021, the Dutch authorities announce the entry into force of the new Scheme 1.5 on 20 August 2021; originally, the replacement of the old Scheme 1.3 was already planned here on 27 July 2021.

Belgium

Belgium also announces a new scheme from 1 July 2021, new validation rules and a new web application are also part of the scope here.

Due to the movements on the EU level, we expect further announcements and publications by the member states shortly. The exact form this will take will be interesting, as many member states are demanding information about the EU requirement from the resident companies. It remains exciting whether the opportunity will be taken and further information will be requested.

Further information:

BZSt – DAC6 Newsletter 03/2021:
https://www.bzst.de/SharedDocs/Newsletter/DAC6/20210607_dac6_2021_03.html?nn=68828

Belastingdienst.nl – Effective date for version 1.5 has changed:
https://odb.belastingdienst.nl/en/wp-login.php?redirect_to=%2Fen%2Feffective-date-for-version-1-5-has-changed%2F

Federale Overheidsdienst FINANCIEN – MyMinfin:
https://financien.belgium.be/nl/E-services/mandatory-disclosure-rules/creatie-mdr-xml-bestanden