Irish Revenue has issued eBrief No. 155/23 on new guidance regarding EU Reporting Obligations for Platform Operators (DAC7). The obligations apply from 1 January 2023 with initial registration required by 30 November 2023 and initial reporting required by 31 January 2024.

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Revenue eBrief No. 155/23 EU Reporting Obligations for Platform Operators

Council Directive 2011/16/EU (DAC) provid…