The Model Reporting Rules for Digital Platform Operators (MRDP) is the agreed standard for Automatic Exchange of Information (AEOI) on digital platform operators. The MRDP and DAC7 require digital platform operators to collect and automatically report information on certain sellers who use their platforms to earn consideration. The relevant returns for the 2025 calendar year must be filed by
Saturday, 31 January 2026. Further details are available on Revenue’s
DAC7 Hub