DAC7/MRDP

Information to be provided by sellers

Council Directive (EU) 2021/514 (DAC7) and the Model Rules for Digital Platform Operators (MRDPs) are similar frameworks. They oblige digital platform operators to collect and report information on certain registered sellers using their platforms to earn consideration.

Platform operators must carry out due diligence on reportable sellers to collect the information listed below in line with DAC7 and the MRDP.

Note

Platform operators must confirm that sellers’ information remains valid if it was not collected or verified within the last 36 months. The platform operator must also verify seller data if they have reason to believe that the information provided is unreliable or incorrect.

Information to be provided to platform operators by sellers who are individuals

The DAC7 and MRDP require sellers who are individuals to provide the following information to a platform operator:

• Their first and last name.
• Their primary address.
• All Tax Identification Numbers (TINs) issued to that seller, including each Member State of issuance.
• In the absence of a TIN, the place of birth of the seller (DAC7 only).
• A Value-Added Tax (VAT) identification number, if the seller has one.
• Their date of birth.

The MRDP does not require the collection of place of birth or VAT identification number. 

Unless the individual is an excluded seller, the platform operator will provide this information to Revenue annually when filing a DAC7 or MRDP Return.

For further information on excluded sellers, please see ‘Sellers that do not have reporting obligation under DAC7/MRDP’.

Information to be provided to platform operators by sellers who are entities

The DAC7 and MRDP require sellers who are entities to provide the following information to a platform operator:

• Their legal name.
• Their primary address.
• Details for each reportable seller of each Member State where relevant activities are carried on through a permanent establishment in any Member State, where available.
• All Tax identification Numbers (TINs) issued to that seller, including each Member State of issuance.
• Their VAT identification number, where available.
• Their business registration number.

The MRDP does not require the collection of permanent establishment information or VAT identification numbers. 

Unless the entity is an excluded seller, the platform operator will provide this information to Revenue annually when filing a DAC7 or MRDP Return. Platform operators may rely on due diligence carried out for previous reportable periods where the information was verified within the last 36 months.

For further information on excluded sellers, please see ‘Sellers that do not have reporting obligation under DAC7/MRDP’.

Next: Information reported in respect of sellers under DAC7/MRDP