The EU directive 2018/822 so-called DAC6, implemented in Italy with Legislative Decree 100/2020, governs the automatic exchange of information relating to capital transfers within the EU and OECD.
JS Italy in collaboration with REVISE-REGULATORY ADVISORS SRL, an auditing and accounting organization, helps intermediaries to face the new regulatory obligations.
DAC6 represents the synthesis point of the activities of JS ITALY SRL and REVISE, through the integration of consulting activities with those of application development techniques in all phases of the DAC6 process.


DAC6 requires intermediaries to communicate to the financial administration of their Member State the “cross-border mechanisms” subject to notification; identified based on specific distinctive elements called hallmarks and listed in Annex IV of the Directive.

In Italy, the report must be made to the Revenue Agency (Agenzia delle Entrate).


Compliance with DAC6 requires the recipient to establish a system of controls for the detection of transactions which on the basis of specific characteristics (hallmarks) may be subject to reporting to the Revenue Agency.

The approach to compliance can be achieved through the following steps:

  • Assessment of the financial intermediary’s structural set-up and potential risk
  • Interception and knowledge of the transaction and the subjects involved
  • Risk attribution and identification of reportable DAC6 transactions
  • Reporting of reportable transactions to the Revenue Agency

The collaboration between JS and Revise helps the intermediary in the design, implementation and execution of the process phases.