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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. Sellers that do not have reporting obligations under DAC7
  7. When and how information is exchanged with other Member States
  8. How to file a DAC7 return

Registration obligations for platform operators

Note

Revenue's DAC7 filing system is currently unavailable due to systems upgrades. We will publish further information once all maintenance has concluded.

Irish based platform operators

A platform operator should register with Revenue for the purposes of Council Directive (EU) 2021/514 (DAC7) by 30 November 2023 if they:

  • are resident in Ireland
  • are incorporated in Ireland
  • have a place of management in Ireland
  • or
  • have a permanent establishment in Ireland and are not a qualified non-union platform operator.

If, after 30 November 2023, a platform operator meets one of these conditions they are also required to register with Revenue. They must register with Revenue by the end of the month after the month they met one of the conditions.

For example, if a platform operator becomes resident in Ireland on 5 May 2024, they must register with Revenue by 30 June 2024.

Irish based platform operators should use Revenue Online Service (ROS) to register for the DAC7 reporting obligation by 30 November 2023.

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 State

If a platform operator also meets the above conditions in another EU Member State, they must elect which EU Member State to register in. If the platform operator elects to register in another EU Member State they must inform Revenue, in writing, by 30 November 2023.

If the election is made after the 30 November 2023 they must inform Revenue, in writing, by the end of the month after the month they met one of the conditions.

If the platform elects to register in another EU Member State they should inform Revenue by the dates mentioned above.

Non-EU based platform operators

A non-EU based platform operator should register with Revenue, for the purposes of DAC7, by 30 November 2023, if it facilitates:

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

If, after the 30 November 2023, a platform operator meets one of these conditions they are also required to register with Revenue. They must register with Revenue by the end of the month after the month they met one of the conditions.

For example, a platform operator first facilitates the carrying out of a relevant activity on 5 May 2024. They are therefore required to register with Revenue by 30 June 2024.

Once registered, Revenue will issue a platform operator ID to the platform operator.

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
  • the platform operator ID has not been revoked.

Non-EU based platform operators should register via the Non-resident registration portal.

Please see Tax and Duty Manual Part 33-03-05 for more information on how to:

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

Next: Reporting obligations for platform operators

Published: 01 March 2024 Print this page

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