Ireland: Revenue publishes registration guidelines for platform operators under DAC7


On 6 November 2023, the Irish Revenue issued eBrief No. 235/23, which provides registration Guidelines for platform operators for the exchange of information on income generated through digital platforms (DAC7).

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 (the Guidelines) provides general guidance on how to register for the reporting obligations in Ireland.



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