Key items of information to be disclosed:
i)	Identification of parties - names, dates and places of birth (for individuals), tax residence(s), Tax Identification Numbers (TINs), persons or entities considered intermediaries and their details, persons or entities considered relevant taxpayers and their details, associated enterprises of the taxpayer(s) where relevant.
ii)	Details of the hallmarks - which specific hallmark(s) (from Categories A–E) make the arrangement reportable, whether the main benefit test is satisfied (if applicable).
iii)	Summary of the arrangement - a concise description of the arrangement, including its name if commonly known (however the summary must not disclose commercial, industrial, or professional secrets, or information contrary to public policy).
iv)	Date of first step - when the first step in implementing the arrangement was or will be carried out.
v)	Details of domestic provisions - the national legal provisions forming the basis of the arrangement (e.g., specific articles of Czech or other EU tax law relied upon).
vi)	Value of the arrangement - the value of the cross-border arrangement (usually expressed as the amount involved, expected tax advantage, or transaction value).
vii)	Affected Member States - identification of the EU Member State(s) of the relevant taxpayer(s), any other Member States that are likely to be affected.
viii)	Other affected jurisdictions - identification of any other person in an EU Member State who is likely to be affected by the arrangement.

In the case of the so called “marketable arrangement” (i.e. standardized cross-border arrangement that is designed, marketed, ready for implementation or made available for implementation without a need to be substantially customized) there is also a specific requirement to submit regular notifications of changes to such standardized cross-border arrangement which was already reported.