Taxes Consolidation Act 1997 section 891J

Return of certain information by Reporting Platform Operators

Section 891J transposes the OECD Model Rules for reporting by platform operators into Irish law, requiring digital platform operators to register with Revenue and report information about sellers and transactions conducted through their platforms.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.