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DAC7

  1. Overview
  2. Registration obligations for platform operators
  3. Reporting obligations for platform operators
  4. Information to be provided to platform operators by sellers who are individuals
  5. Information to be provided to platform operators by sellers who are entities
  6. Sellers that do not have reporting obligations under DAC7
  7. When and how information is exchanged with other Member States
  8. How to file a DAC7 return

How to file a DAC7 return

Note

Revenue's DAC7 filing system is currently unavailable due to systems upgrades. We will publish further information once all maintenance has concluded.

Platform operators should use Revenue Online Service (ROS) to register for the DAC7 reporting obligation. If you do not have access to ROS, you need to register as a reporting entity. If you are an agent representing a reporting entity, you can register your client through ROS.

Once registered as a reporting entity you will be able to access ROS and register for the DAC7 reporting obligation. You can then submit DAC7 returns to Revenue through ROS.

The filing facility for DAC7 will open in ROS in January 2024 for filing in respect of the period 1 January to 31 December 2023.

For more information, please see the Software developers section.

Published: 01 March 2024 Print this page

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