DAC7
Information to be provided to platform operators by sellers who are individuals
Note
Revenue's DAC7 filing system is currently unavailable due to systems upgrades. We will publish further information once all maintenance has concluded.
Council Directive (EU) 2021/514 (DAC7) requires sellers who are individuals to provide the following information to a platform operator:
- first and last name
- primary address
- all Tax identification Numbers (TIN) issued to that seller, including each Member State of issuance
- in the absence of a TIN, the place of birth of the seller
- VAT identification number, if the seller has one
- and
- their date of birth.
Unless the individual is an excluded seller, the platform operator will provide this information to Revenue annually when filing a DAC7 return. For more information on excluded sellers, please see page six in this section.
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