Introduction of Model Rules for Reporting on Digital Platform Operators (MRDP)

The Model Rules for Reporting on Digital Platform Operators (MRDP) are the OECD equivalent of the existing EU ‘DAC7’ Directive. Both frameworks oblige online Platform Operators such as Airbnb and Uber to return certain information to Revenue on sellers engaged in the rental of property, sale of goods, personal services and rental of transportation. Ireland has agreements in place under the Model Reporting Rules for Digital Platform Operators (MRDP) with Canada, New Zealand and the United Kingdom. Platform Operators are required to report sellers resident in or renting property in these jurisdictions. These platform operators reporting in Ireland are obliged to provide Revenue with the following details in respect of all reportable sellers:

• The total consideration paid or credited to them during each quarter of the reportable period.
• The number of activities that took place during each quarter of the reportable period.
• Any fees, commissions or taxes withheld, or charged, by the reporting platform operator during each quarter of the reportable period.
• Their financial account identifier, if available.
• Where different from the name of a reportable seller:

• the name of the holder of the financial account to which consideration is paid or credited, to the extent available
• any other financial identification information available to the reporting platform operator

and

• each Member State or partner jurisdiction in which the reportable seller is resident.

Please note that the first reporting date is 31 January 2025.

Revenue has concerns that some smaller platforms may not be aware of this recent development and may continue reporting under DAC7 only so Platform Operators must forward relevant queries to dac7@revenue.ie. Further details can be found on the Revenue DAC7/MRDP Website.

For questions on this topic, please contact SFA Public Affairs Lead, Jonathan McDade - Tel: 01 605 1688 or Email: jonathan.mcdade@sfa.ie.