Revenue eBrief No. 235/23
06 November 2023
Registration Guidelines for DAC 7- EU Reporting Platform Operators
Council Directive 2011/16/EU (DAC) provides for the automatic exchange of information between the tax administrations of EU Member States.
The DAC was amended by Council Directive (EU) 2021/514 (DAC7) in 2021 to extend the scope of the existing DAC provisions.
With effect from 1 January 2024, DAC7 obliges certain platform operators to collect and automatically report information on certain sellers using their platform to earn consideration.
Tax and Duty Manual Part 33-03-05 provides general guidance on how to register for the reporting obligations in Ireland.