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DAC7

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

How to file a DAC7 return

Platform operators should use Revenue Online Service (ROS) to register for the DAC7 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 reporting obligation. You can then submit DAC7 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 registration and filing FAQs.

Published: 11 October 2024 Print this page

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