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.