Platform operators must register with Revenue for the purpose of the Council Directive (EU) 2021/514 (DAC7) by 30 November 2023. Irish based platform operators should register via ROS. Non-EU based platform operators, carrying out relevant activities, or relevant activities involving immoveable property located in a member state, should register using the non-resident registration portal which opened on 1 November 2023.
Revenue expects the DAC7 reporting portal to be available from 1 January 2024. Further information is available on Revenue’s dedicated DAC7 webpage.
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