Revenue eBrief No. 231/23

23 October 2023

EU Reporting Obligations for Platform Operators

Tax and Duty Manual Part 38-03-31, which provides guidance on the EU reporting obligations for platform operators, has been updated to include:

  • confirmation of the average annual foreign exchange conversion rate to be used,
  • insertion of an example of a business model indirectly connecting sellers and users on their platform,
  • confirmation that the registration portal for platform operators will open on 1 November 2023,
  • updates to the obligations on platform operators in relation to elections in Ireland, de-registrations in Ireland and de-registrations in other Member States,
  • clarifications with respect to a platform operators data protection obligations, and
  • insertion of Appendix III which contains a schedule of material changes to the guidance.