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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. Information reported in respect of sellers under DAC7
  7. Sellers that do not have reporting obligations under DAC7
  8. How to file a DAC7 return

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

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.

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

Published: 11 October 2024 Print this page

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