Revenue eBrief No. 067/26
30 March 2026
Part 33-03-03 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements
Tax and Duty Manual Part 33-03-03 - EU Mandatory Disclosure of Reportable Cross-Border Arrangements provides comprehensive guidance on the operation of DAC6. This manual has been updated as follows to reflect amendments made to section 817RA(3)(c) of the Taxes Consolidation Act 1997 arising from the transposition of Council Directive (EU) 2023/2226 (DAC8):
- Chapter 3.1 which lists the specified information required to be returned to Revenue in respect of each reportable cross-border arrangement has been updated at paragraph (c) to remove the reference to an abstract summary of the business environment and add the requirement for a description of the relevant arrangements together with any other information that would assist a competent authority in assessing potential tax risk.