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

Council Directive 2011/16/EU is often referred to as the DAC. The DAC provides for the automatic exchange of information (AEOI) between the tax administrations of EU Member States.

The DAC was amended by Council Directive (EU) 2021/514 (DAC7) in 2021 and extends the scope of the existing DAC provisions. DAC7 obliges certain platform operators to collect and automatically report information on certain sellers using their platforms to earn consideration.

The DAC7 obligations apply in respect of platforms that allow sellers to be connected with customers for the provision of the following for consideration:

  • the sale of goods
  • the rental of immovable property (for example, accommodation)
  • the provision of personal services (time- or task-based work carried out either online, or physically offline after having been facilitated via a platform)
  • and
  • the rental of any mode of transport.

The above are referred to as a ‘Relevant Activity’ in DAC7.

Irish legislation on DAC7

DAC7 was transposed into Irish law by:

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