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.
