---
title: "EU DAC — Directive on Administrative Cooperation (DAC6 mandatory disclosure + DAC7) — KYE Protocol™ coverage"
description: "EU DAC — Directive on Administrative Cooperation (DAC6 mandatory disclosure + DAC7) coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it."
url: https://kyeprotocol.com/compliance/eu-dac/
lang: en
source: "KYE Protocol"
---

> EU DAC — Directive on Administrative Cooperation (DAC6 mandatory disclosure + DAC7) coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it.

EU DAC — Directive on Administrative Cooperation (DAC6 mandatory disclosure + DAC7)

# EU DAC — Directive on Administrative Cooperation (DAC6 mandatory disclosure + DAC7) — 50% of in-scope requirements covered.

4 requirements · 4 in scope (4 designed). The 50% is weighted over the in-scope base.

**Source:** The EU Directive on Administrative Cooperation (Directive 2011/16/EU) as amended: DAC6 (2018/822) imposes mandatory disclosure of reportable cross-border arrangements that meet defined hallmarks (categories A–E, some subject to a main-benefit test) by intermediaries or relevant taxpayers within 30 days; DAC7 (2021/514) imposes reporting obligations on digital-platform operators. KYE Protocol™ governs whether an AI-generated arrangement / advice that may be reportable proceeds to a consequential action only after the hallmark / disclosure screen is recorded, under a named preparer's authority. KYE™ does not classify hallmarks or determine reportability itself. · **License:** EU directives are published in the Official Journal of the EU; KYE™ registry cites DAC6 / DAC7 obligations and hallmark categories for mapping purposes.

## By category

| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
| --- | --- | --- | --- | --- | --- | --- |
| DAC6 hallmark screening | 2 | 0 | 2 | 0 | 0 | **50%** |
| DAC6 disclosure & reporting window | 1 | 0 | 1 | 0 | 0 | **50%** |
| DAC7 platform reporting | 1 | 0 | 1 | 0 | 0 | **50%** |

## Every requirement → the KYE™ artefact that enforces it

| ID | Title | Status | KYE™ enforcement |
| --- | --- | --- | --- |
| `eu-dac.dac6-reportable-arrangement` | DAC6 reportable-arrangement (hallmark) screen recorded before advice proceeds | designed | **rule\_packs**: `kye:rule-pack:tax-governance` **dictionaries**: `internal` **constitution\_refs**: `constitution/12-PURPOSE-PERMISSION.md` |
| `eu-dac.dac6-main-benefit-test` | DAC6 main-benefit test assessed for hallmarks that require it | designed | **rule\_packs**: `kye:rule-pack:tax-governance` **dictionaries**: `internal` **constitution\_refs**: `constitution/12-PURPOSE-PERMISSION.md` |
| `eu-dac.dac6-disclosure-window` | DAC6 30-day disclosure obligation flagged and signed off | designed | **rule\_packs**: `kye:rule-pack:tax-governance` **constitution\_refs**: `constitution/36-GOVERNEDUI.md` |
| `eu-dac.dac7-platform-reporting` | DAC7 platform-operator reporting data provenance-pinned | designed | **rule\_packs**: `kye:rule-pack:tax-governance` **dictionaries**: `internal` **constitution\_refs**: `constitution/13-RESILIENCE-LOOP.md` |

Canonical KYE™ surfaces referenced on this page: [KYE Protocol™](https://kyeprotocol.com/).