With effect from 1 January 2024, Council Directive (EU) 2021/514 (DAC7) obliges certain platform operators to collect and automatically report information on certain sellers using their platform to earn consideration.
As previously reported, platform operators must register with Revenue for the purpose of DAC7 by 30 November 2023. Revenue has published a new Tax and Duty Manual which provides general guidance on how to register for the reporting obligations in Ireland.
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