- Council Directive 2011/16/EU (DAC) allows for the exchange of information between EU tax administrations.
- DAC7, an amendment to the DAC, extends the scope of the existing provisions.
- Starting from 1 January 2024, certain platform operators must collect and report information on sellers using their platform.
- Tax and Duty Manual Part 33-03-05 offers guidance on how to register for reporting obligations in Ireland.
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.