DAC6
When and how information is exchanged with other member states
Revenue must exchange details of reportable arrangements within one month of the end of the quarter in which they are reported. For example, if the return is filed in January which is in quarter 1, it will be exchanged by end April.
Details of reportable cross-border arrangements are sent to the European Commission’s Central Directory. Relevant Member States may then access the disclosures for authorised purposes.
Ireland first exchanged information on reportable cross-border arrangements in April 2021.