December 18, 2020
French Tax Authorities publish specifications for reporting of cross-border arrangements under DAC6 and MDR
The French Tax Authorities (FTA) have published the French specifications for the reporting of cross-border schemes under DAC6 and the Mandatory Disclosure Rules (MDR).
The specifications describe the information to be collected and the specific XML schema to be used for the creation and filing of reports relating to the reportable arrangements, with a view to their submission to the tax authorities. The filing procedure is also described.
In order to enable the creation of XML reports, the tax authorities have published the DAC6 specifications, a file model and the ISO codes to be used.
See the links below to access the information:
The French XML schema was developed on the basis of specifications agreed to at the European Union level. However, a number of national validation rules were taken into account when creating such schema.
Subject to changes planned by the European Commission, the structure of the “standardized XML” files described in the DAC6 specifications are not expected to be modified further.
Between January 2021 and the end of April 2021, a transitional filing procedure is in place:
From May 2021, the platform will be finalized and the established procedures will be available:
For additional information with respect to this Alert, please contact the following:
Ernst & Young, Société d’Avocats, Paris
Ernst & Young, Société d’Avocats, Financial Services Office, Paris