Reporting obligations for platform operators


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 platform operators to collect and report information on sellers registered on their platform. This applies whether the sellers are individuals or entities.

Platform operators reporting in Ireland are obliged to provide Revenue with the following details in respect of all reportable sellers:

  • the total consideration paid or credited to them during each quarter of the reportable period
  • the number of activities that took place during each quarter of the reportable period
  • any fees, commissions or taxes withheld or charged by the reporting platform operator during each quarter of the reportable period
  • their financial account identifier, if available
  • where different from the name of a reportable seller:
    • the name of the holder of the financial account to which consideration is paid or credited, to the extent available
    • any other financial identification information available to the reporting platform operator
    • and
    • each Member State in which the reportable seller is resident.

In addition, identifying information specific to the seller will be collected and reported by the platform operator. This is laid out in the previous pages.


All Irish-based platform operators are obliged to register, even if they are not Reporting Platform Operators. Excluded platform operators must register and file an annual ‘nil return’ through ROS.

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