Recently, the Tax Authority has announced a webpage entitled “Déclaration des dispositifs transfrontières”, which contains french specifications for the reporting of cross-border schemes under DAC6 and the Mandatory Disclosure Rules (MDR). The specifications constitute the PROFESSIONAL user’s guide for the constitution and deposit of files relating to the system declaring the obligations of the DAC6. It describes in detail the information to be collected according to a specific XML schema, with a view to their mass transmission to the tax authorities. This scheme has been drawn up on the basis of specifications agreed at Community level. A number of national validation rules must be taken into account when creating the file.
This useful links to access the information are given below:
This web platform will be finalized from May 2021. But, between January 2021 and the end of April 2021, a transitional filing procedure of DAC6 reporting is in place. At first, with this new platform, the professional user will need to create a professional area to access to the professional portal and follow the guidance to submit their “DAC6” reports.
