EU Mandatory Disclosure Regime

How do you file a DAC6 return

Use the Revenue Online Service (ROS) to register for a DAC6 reporting obligation. If you do not have access to ROS, you must register as a reporting entity. This can be done by completing a Reporting Entity Registration Form.

If you are an agent representing a reporting entity, you can register your client through ROS. Once the reporting entity is registered, you will be able to access ROS and register for a DAC6 reporting obligation.

Returns are to be filed electronically via ROS. Two filing options will be available to users:

  • completion of an online form
  • uploading an XML file completed offline.

When correcting or amending a return, the same filing option, as the original submission should be used.