Revenue eBrief No. 267/23

21 December 2023

Registration and Filing Guidelines for DAC 7 - Digital Platform Operators

Tax and Duty Manual Part 33-03-05 provides general guidance on how to register for a DAC7 reporting obligation in Ireland and general guidance on how to file a return.

The filing facility for DAC7 will open in Ireland in January 2024 for filing in respect of the period 1 January-31 December 2023.