Revenue has deferred the 2023 DAC7 filing deadline for platform operators until tomorrow, Wednesday 7 February 2024 (previously 31 January). This extension applies to the reporting of information on certain sellers on their digital platforms to Revenue and the provision of information to these reportable sellers.
Revenue has provided further clarification on a number of technical queries relating to DAC7 reporting requirements for platform operators (POs). In this regard, Revenue has confirmed that files to be uploaded cannot be encrypted, but the upload is facilitated through the secure ROS environment. Revenue’s ROS security page and data protection policy provide further information on the technical measures in place for security of customer data.
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Electing to carry out Due Diligence on Sellers: POs are not obliged to advise the competent authority that they have carried out the due diligence on Active Sellers only (Section II(G)).
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Excluded Platform Operator: an Excluded Platform Operator has to register and also advise the competent authority annually that it continues to an Excluded Platform Operator (Annex V, Section I(A)(3)). This can be done by filing a nil return as an EPO on an annual basis.
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Notification to Sellers of Information Reported under DAC 7: the reportable seller is to be provided with a copy of the information reported under DAC 7 no later than 31January (Section III(A)(5)), even where a PO is aware that there is likely to be a correction to the sellers’ data. The information provided to the seller can subsequently be updated in line with the correction filed.