AEOI – Automatic Exchange of Information (DAC6)

Issues of International Administrative Cooperation
(Beta version)

AEOI – Automatic exchange of information in relation to contractual cross-border arrangements

The EU Council issued EU Directive 2018/822/EU (commonly known as "DAC6"), which extended the cooperation of EU tax authorities. in the field of automatic exchange of information.


The directive establishes a framework for the mandatory exchange of information by EU member states in the field of taxation in relation to contractual cross-border arrangements.

Each member state must take the appropriate measures for their submission. 

In Greece, submission is carried out by sending XML files to the tax authority. 

The type and content of submissions complies with the EU standard, as developed from time to time. For the preparation of the bodies involved, standards’ specifications are attached in the following links.  

Please keep up for the latest developments on the technical issues regarding the submission.

Log in to the App