- Irish Revenue has issued eBrief No. 155/23 providing guidance on EU Reporting Obligations for Platform Operators (DAC7).
- These obligations will apply from 1 January 2023, with registration required by 30 November 2023 and reporting required by 31 January 2024.
- DAC7 amends Council Directive 2011/16/EU to extend the automatic exchange of information between EU tax administrations.
- From 1 January 2023, certain platform operators must report information on sellers using their platform to earn consideration.
- Tax and Duty Manual Part 38-03-31 provides guidance on how these obligations will operate in Ireland.
Source Orbitax
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