DAC7/MRDP

Information to be provided by sellers

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.

Council Directive (EU) 2021/514 (DAC7) and the Model Rules for Digital Platform Operators (MRDP) are similar frameworks. They oblige digital platform operators to collect and automatically report information on certain sellers using their platforms to earn consideration.

Information to be provided to platform operators by sellers who are individuals

The DAC7 and MRDP require sellers who are individuals to provide the following information to a platform operator:

• First and last name.
• Primary address.
• All Tax identification Numbers (TIN) issued to that seller, including each Member State of issuance.
• In the absence of a TIN, the place of birth of the seller.
• A Value-Added TAX (VAT) identification number, if the seller has one.
• Their date of birth.

The MRDP does not require the collection of place of birth or VAT identification number. 

Unless the individual is an excluded seller, the platform operator will provide this information to Revenue annually when filing a DAC7 or MRDP return.

For more information on excluded sellers, please see ‘Sellers that do not have reporting obligation under DAC7/MRDP’.

Information to be provided to platform operators by sellers who are entities

The DAC7 and MRDP require sellers who are entities to provide the following information to a platform operator:

• Their legal name.
• Their primary address.
• Details for each reportable seller of each Member State where relevant activities are carried on through a permanent establishment in any Member State, where available.
• All Tax identification Numbers (TIN) issued to that seller, including each Member State of issuance.
• Their VAT identification number, where available.
• Their business registration number.

The MRDP does not require the collection of permanent establishment information or VAT identification numbers. 

Unless the entity is an excluded seller, the platform operator will provide this information to Revenue annually when filing a DAC7 or MRDP return.

For further information on excluded sellers, please see ‘Sellers that do not have reporting obligation under DAC7/MRDP’.

Next: Information reported in respect of sellers under DAC7/MRDP