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.

• Platform operators resident in the State, or incorporated, managed or with a permanent establishment here, must register with Revenue and file annual returns by 31 January detailing reportable sellers and their activities on the platform.
• Returns must include the operator's own details, seller identification information (name, address, TIN, date of birth or business registration number), quarterly consideration and fee data, financial account identifiers, and additional property-level information where the activity involves rental of immovable property.
• Where a reportable seller fails to provide the necessary information, the platform operator must either withhold consideration or close the seller's account and prevent new account creation, subject to a reminder and 60-day notice process.
• Revenue officers may audit platform operators' premises, penalties of up to €19,045 plus €2,535 per day apply for failure to file or filing incorrect returns, and an anti-avoidance rule disregards arrangements designed to circumvent the reporting obligations.