In 2021, EU Member States began exchanging DAC6 reports through a central database managed and maintained by the European Commission.
Based on previous experience in the first months of the exchange, it was necessary to supplement the data structure and data content in the standard form. The amended content of the DAC6 reports is regulated in more detail in the Rules on Amendments to the Rules on the Implementation of the Tax Procedure Act . The most important changes for the rapporteurs are:
- The new Article 85 stipulates that an intermediary who invokes professional secrecy from Article 255s of ZDavP-2 must notify any other intermediary or, in the absence thereof, the taxable person concerned in writing within five days at the latest, and also inform him of his reporting obligation.
- Article 85j has been amended, which regulates in more detail the reporting on market arrangements so that the condition of submitting the first disclosure remains only for arrangements for which the first reporting obligation is in Slovenia. In other cases of market arrangements, the order of reporting is no longer relevant.
- Annex 22 has also been amended in the part relating to the reporting of market arrangements and mandatory data.
All changes to the form structure and business rules have been included in the instructions for completing the form , which are available on our website.