Irish Revenue has issued eBrief No. 235/23 on new registration guidelines for reporting platform operators under DAC7.
---
Revenue eBrief No. 235/23 Registration Guidelines for DAC 7- EU Reporting Platform Operators
Council Directive 2011/16/EU (DAC) provides for the automatic exchange of information between the tax administrations of EU Member States.
The DAC was amended by Council Directive (EU) 2021/514 (DAC7) in 2021 to extend the scope of the existing DAC provisions.
With effect f…