02 August 2021

Cypriot Tax Department announces update of XML Schema for DAC6/MDR submissions

On 29 July 2021, the Cypriot Tax Department (CTD) issued an announcement regarding a new XML Schema that enters into force on 5 August 2021. The new XML Schema is for the submission of information on reportable cross-border tax arrangements under the European Union (EU) Directive on the mandatory disclosure and exchange of information (referred to as DAC6 or the Directive).

In particular, the new XML Schema should be used from 5 August 2021, so that the XML files submitted to the electronic service DAC6 of the Government Gateway Portal (Ariadni) are acceptable.

It was also announced that all the relevant updated files bearing the title “from 05 August 2021” have been posted on the CTD’s website under the following link: Τμ?μα Φορολογ?ας | Υποβολ? Στοιχε?ων (mof.gov.cy).

In addition, on 30 July 2021, the CTD also announced that the existing (old) XML Schema can only be used for DAC6 submissions to the “Ariadni” portal up to 3 August 2021.

The second announcement clarifies that the electronic service DAC6 will not be available for use on 4 August and 5 August 2021 (i.e., there will be a downtime of the system), in order to facilitate the transition to the new XML Schema.

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For additional information with respect to this Alert, please contact the following:

Ernst & Young Cyprus Limited, Nicosia

Document ID: 2021-1445