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DAC7/MRDP

  1. Overview
  2. Registration obligations for platform operators
  3. Reporting obligations for platform operators
  4. Information to be provided by sellers
  5. Information reported in respect of sellers under DAC7/MRDP
  6. Sellers that do not have reporting obligations under DAC7/MRDP
  7. How to file a DAC7/MRDP return

How to file a DAC7/MRDP return

Note

Ireland has agreements in place under the Model Reporting Rules for Digital Platform Operators (MRDP) with Canada, New Zealand and the United Kingdom. Platform Operators are required to report sellers resident in or renting property in these jurisdictions.

Platform operators should use Revenue Online Service (ROS) to register for the DAC7/MRDP reporting obligation. If you do not have access to ROS, you need to register as a reporting entity. If you are an agent representing a reporting entity, you can register your client through ROS.

Once registered as a reporting entity, you will be able to access ROS and register for the DAC7/MRDP reporting obligation. You can then submit DAC7/MRDP returns to Revenue through ROS. It is possible to do so via the online form, submitting an XML file, or through an API  facility.

For further information, please see the Software developers section and the DAC7/MRDP registration and filing FAQs.

Published: 01 January 2025 Print this page

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