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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

Reporting obligations for platform operators

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) requires platform operators to collect and report information on sellers registered on their platform. This applies whether the sellers are individuals or entities.

DAC7 and the Model Reporting 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.

Platform operators reporting in Ireland are obliged to provide Revenue with the following details in respect of all reportable sellers:

  • The total consideration paid or credited to them during each quarter of the reportable period.
  • The number of activities that took place during each quarter of the reportable period.
  • Any fees, commissions or taxes withheld, or charged, by the reporting platform operator during each quarter of the reportable period.
  • Their financial account identifier, if available.
  • Where different from the name of a reportable seller:
    • the name of the holder of the financial account to which consideration is paid or credited, to the extent available
    • any other financial identification information available to the reporting platform operator
    • and
    • each Member State or partner jurisdiction in which the reportable seller is resident.

Currently, Ireland has three partner jurisdictions under the MRDP, these are Canada, New Zealand and the United Kingdom (UK).

Only information on relevant activities carried out relating to immoveable property and personal services should be collected in respect of sellers resident in New Zealand.

In addition, identifying information specific to the seller will be collected and reported by the platform operator. This is laid out in the previous pages.

Note

All Irish-based platform operators are obliged to register, even if they are not Reporting Platform Operators. Excluded platform operators must register and file an annual ‘nil return’ through ROS.

Next: Information to be provided by sellers

Published: 01 January 2025 Print this page

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