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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

Overview


Note

The deadline for filing a DAC7 return for the 2023 reportable period has been extended to 7 February 2024.

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:

Next: Registration obligations for platform operators

Published: 01 March 2024 Print this page

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