Registration and Filing Guidelines for DAC 7 – Digital Platform Operators

• Tax and Duty Manual Part 33-03-05 provides guidance on registering and filing for a DAC7 reporting obligation in Ireland.
• The filing facility for DAC7 will open in January 2024 for filing in respect of the period 1 January-31 December 2023.
• The document is a guide and not professional or legal advice.
• The document should be read in conjunction with section 891I of the Taxes Consolidation Act 1997 and TDM Part 38-03-31.
• The table of contents includes sections on customer registration, agents registering clients, registration as a foreign platform operator, ROS registration, customer submitting DAC7 returns, agent submitting DAC7 returns, API, and appendix on DAC7 additional schema guidance.

Source: revenue.ie

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.

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