Accountants Urge Shift in DAC 6 Reporting Duty
Three European accountancy and tax adviser bodies ask EU lawmakers to place DAC 6 reporting primarily on taxpayers rather than intermediaries.
Updated on Nov. 2, 2026 in Finance — General
Accountancy Europe, CFE and ETAF sent a joint letter to the EU legislator on November 2, 2026, backing simplification of European tax rules. They argue the Irish Presidency's plan to keep three intermediary categories creates inequality between tax advisers.
Why it matters
The current DAC 6 approach ties the reporting obligation to professional title, which the organisations say treats tax advisers unequally. Their proposal would shift the duty toward taxpayers, who they argue are best placed to understand a financial arrangement's commercial and tax implications.
The joint letter covers the recasting and consolidation of the EU directives on administrative cooperation, DAC 1 to 9, and contests the Irish Presidency's plan to keep three DAC 6 intermediary categories. It remains unclear whether lawmakers will accept the taxpayer-first reporting model the organisations propose.
The players
Accountancy Europe
Accountancy Europe is a Brussels-based federation of European accountancy organisations that represents the profession on EU policy matters.
CFE
CFE is the Confédération Fiscale Européenne, a European body representing tax advisers and their professional associations.
ETAF
ETAF is the European Tax Adviser Federation, which represents tax advisers across Europe in dealings with EU institutions.
The details
Accountancy Europe, CFE and ETAF, three European organisations of accountants and tax advisers, support simplifying European tax rules and recasting the DAC 1 to 9 directives. They propose that the DAC 6 reporting obligation fall primarily on the taxpayer, with the intermediary acting as a conduit where appropriate.
Timeline
November 2, 2026: The three organisations send their joint letter to the EU legislator.
Market Dynamics
The letter sits within the EU's effort to recast and consolidate the DAC 1 to 9 directives on administrative tax cooperation, a process that reshapes how cross-border tax information is reported. It challenges the DAC 6 model, which places the reporting obligation on lawyers and advisers, by arguing for a taxpayer-first approach.
If the proposal is adopted, taxpayers rather than their advisers would bear the primary DAC 6 reporting duty, which could change compliance responsibilities for businesses with cross-border arrangements. The letter does not indicate any immediate change to current reporting obligations.
The takeaway
Businesses with cross-border arrangements should track whether EU lawmakers keep the three DAC 6 intermediary categories or move the reporting duty toward taxpayers. Any change to who reports will affect compliance planning.
Further reading
For broader context on European tax rule changes, see Finance — General.
Source note: This article includes information reported by Agence Europe.
