Irish Revenue has issued eBrief No. 231/23 on updates to the Tax and Duty Manual on 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. 231/23 EU Reporting Obligations for Platform Operators
Tax and Duty Manual Part 38-03-31, which provides guidance on the EU reporting obligations for platform operators, has been u…