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. --- Revenue eBrief No. 155/23 EU Reporting Obligations for 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 from 1 January 2023, DAC7 obliges...