DAC7
When and how information is exchanged with other Member States
Note
Revenue's DAC7 filing system is currently unavailable due to systems upgrades. We will publish further information once all maintenance has concluded.
Under Council Directive (EU) 2021/514 (DAC7), platform operators must file a return by 31 January in respect of the previous calendar year. A platform operator must, by 31 January, provide a reportable seller with a copy of their information as included in the return.
Revenue will exchange reported information, where appropriate, within one month, by 28 February.
The first reporting of information is in respect of the period 01 January to 31 December 2023. Returns relating to this period must be filed by platform operators by 31 January 2024. The reported information will then be exchanged between European Union Member States by 28 February 2024.
Details of reportable sellers are sent to the European Commission’s Central Directory. Member States where the reportable seller is resident and, or rents out immoveable property, may then access the details for authorised purposes.
Next: How to file a DAC7 return