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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

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

Council Directive (EU) 2021/514 (DAC7) requires 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
  • and
  • their business registration number.

Unless the entity is an excluded seller, the platform operator will provide this information to Revenue annually when filing a DAC7 return. For more information on excluded sellers, please see page six in this section.

Next: Information reported in respect of sellers under DAC7

Published: 11 October 2024 Print this page

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