DAC7/MRDP

Registration obligations for platform operators

Irish based platform operators

Platform operators were required to register with Revenue for the purposes of Council Directive (EU) 2021/514 (DAC7) by 30 November 2023 if they:

• were resident in Ireland
• were incorporated in Ireland
• or
• had a permanent establishment in Ireland.

Platform operators reporting in Ireland for the purposes of the MRDP must have reportable sellers in a partner jurisdiction.

If, after 30 November 2023, a platform operator meets one of these conditions, they must register with Revenue by the end of the month after the month in which they met one of the conditions. For example, if a platform operator becomes resident in Ireland on 5 May 2026, they must register with Revenue by 30 June 2026.

Irish based platform operators must use the Revenue Online Service (ROS) to register for the DAC7 or MRDP reporting obligation.

Note

All Irish-based platform operators are obliged to register and file a return even if they are not reporting platform operators. Excluded platform operators must register and file an annual ‘Nil Return’ through ROS.

Conditions met in one or more European Union (EU) Member States

If an Irish based platform operator also meets the above conditions in another EU Member State, they may elect another EU Member State to register in.

If the platform operator elects to register in another EU Member State, they must inform Revenue in writing. They must do so by the end of the month after the month in which they met one of the conditions listed above.

Non-EU based platform operators

A non-EU based platform operator may choose a Member State in which to register and file returns for the purposes of DAC7 if it facilitates:

• the carrying out of a relevant activity by a reportable seller based in a Member State
• or
• a relevant activity involving immoveable property located in a Member State.

If a platform operator meets one of these conditions and elects to report in Ireland, they must register with Revenue by the end of the month after the month in which they met one of the conditions. For example, a platform operator first facilitates the carrying out of a relevant activity on 5 May 2026. They are therefore required to register with Revenue by 30 June 2026.

Once registered, Revenue will issue a platform operator ID (the Individual Identification Number, or 'IIN') to the platform operator. Non-Union platform operators must include their IIN in the relevant field of DAC7 returns.

A platform operator is not required to register with Revenue, as set out above, if that platform operator:

• has registered in another EU Member State for DAC7 purposes
• has received a platform operator ID from the other EU Member State
• and
• their ID has not been revoked.

Non-EU based platform operators should register via the Non-resident registration portal. Please see the Tax and Duty Manual Part 33-03-05 for further information on how to:

• register as a reporting entity
• and
• register for a reporting obligation.

Model Reporting Rules on Digital Platform Operators (MRDPs)

A platform operator may elect where they register and file for the purpose of the MRDP if they:

• are resident in Ireland 
• are incorporated in Ireland
• or
• have a permanent establishment in Ireland.

Platform operators reporting in Ireland for the purposes of the MRDP must have reportable sellers in a partner jurisdiction. Currently, Ireland has three partner jurisdictions under the MRDP. These are Canada, New Zealand and the United Kingdom (UK).

Where a platform operator fulfils the criteria above in Ireland and a partner jurisdiction, they may elect where to file. The platform operator must inform Revenue in writing if they elect to register in a partner jurisdiction. 

De-registration obligations in Ireland

A platform operator should de-register if they:

• are registered with Revenue for the purposes of DAC7 or MRDP
• and
• no longer meet the conditions for DAC7 or MRDP reporting in Ireland.

Where this applies, the platform operator should de-register with Revenue. They must de-register by the last day of the month following the month in which the registration conditions cease to apply.

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