- Irish Revenue issued updated guidance for platform operators under DAC7
- Reporting obligations for platform operators apply from 1 January 2023
- Platform operators must file a return with Revenue by 31 January each year
- The return filed on 31 January relates to the previous calendar year
- Key updates include average annual foreign exchange conversion rate, example of a business model, registration portal opening on 1 November 2023, updates to obligations on platform operators, clarifications on data protection obligations, and a schedule of material changes in the guidance.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
