DAC7

Sellers that do not have reporting obligations under DAC7

Note

Upgrades to Revenue’s DAC7 filing system are now complete. The DAC7 filing portal is now available to file returns.

The following do not have reporting obligations under Council Directive (EU) 2021/514 (DAC7) (Excluded Sellers):

  • a Government entity
  • sellers of goods with less than 30 transactions and for a total amount of €2,000 in the reportable period
  • entities listed on a stock exchange
  • sellers that rent the same immovable property listing through the platform more than 2,000 times during the reportable period. Annex V Section I(C)(7) of DAC7 provides a definition of property listing for DAC7 purposes.

Next: How to file a DAC7 return