Asked for your PPS number by Etsy, eBay or Vinted? DAC7 and when to tell Revenue in Ireland

What DAC7 is, and what the platform sends Revenue

DAC7 is EU Council Directive 2021/514. Revenue describes it as requiring platform operators to collect and report information on sellers who use their platforms to earn money. It covers the sale of goods, renting out property such as accommodation, personal services done through a platform, and renting out any mode of transport. Reporting first applied to the 2023 calendar year.

Revenue lists what a platform reporting in Ireland must hand over for each reportable seller:

• Identifying details such as name, address and Tax Identification Number (TIN). For individuals, Revenue's seller page adds date of birth and a VAT number if you have one.
• The total paid or credited to you in each quarter of the year.
• The number of activities, meaning sales, in each quarter.
• Any fees, commissions or taxes the platform withheld or charged.
• Your financial account identifier, if the platform has it.
• Timing: the platform files by 31 January for the previous calendar year, and must give you a copy of what it reported by the same date. Revenue also receives details about Irish sellers using platforms in other EU countries, and from 2025 exchanges this information with Canada, New Zealand and the UK.

Who gets reported: the 30 sales or €2,000 line

Revenue's list of sellers that platforms don't have to report includes 'sellers of goods with fewer than 30 transactions and a total amount of less than €2,000 in the reportable period'. Both conditions have to be true for you to stay out. Hit either one and you are reportable.

The platforms say the same thing in their own words. eBay's DAC7 page says EU-resident sellers are reported if, in a calendar year, payouts from their eBay sales equal or exceed €2,000 after fees, commissions and taxes, or they complete 30 or more transactions, not counting cancelled ones. Vinted's Irish help says it will contact you if you complete 30 sales or more, or sell over €2,000, within the calendar year, and that if you don't hear from it, you don't need to do anything.

Being reported and owing tax are separate questions. Vinted's help puts it directly: completing a report 'does not mean there is an obligation to pay taxes on your Vinted sales'. The next section is the part that decides whether you do.

Do you owe tax? Clearing out the wardrobe vs selling for profit

Revenue's guidance for platform sellers makes two points. First, individuals selling personal items which are no longer required are unlikely to be carrying on a trade. Second, Income Tax is not charged on the money you receive for goods but on the profit, so you can deduct what the goods cost you and other appropriate expenses.

Revenue gives two examples. Sarah sells a €500 handbag she bought for a wedding for €400. She made no profit, so she has no extra tax to pay and is not obliged to declare the sale. John regularly buys and sells items on platforms to make a profit. He took in €3,500 for items that cost him €2,300, so he must declare the €1,200 profit on his Income Tax Return.

Revenue's page on extra income also lists 'nixers', which it describes as after-hours or part-time work, with selling goods at a market as one example, and says you must pay tax on that income. So if you make candles, prints or cakes and sell them, or you buy stock to resell, treat the profit as income you need to declare, whether it comes through Etsy, eBay, Vinted, a market stall or your own website.

How to declare it: myAccount under €5,000, Form 11 on ROS above that

Revenue's page 'Is your extra income taxable?' says that if you receive payments under €5,000, you declare them on your Income Tax Return in myAccount. Revenue's steps:

• Sign in to myAccount.
• Click 'Review your tax for the previous 4 years'.
• Select the relevant tax year and request a Statement of Liability.
• Click 'Complete your Income Tax Return'.
• Under the 'Non-PAYE income' section, add the income and include all details.
• Click 'Next' and then 'Sign and submit'.
• Above the limit: Revenue's DAC7 guidance says you must register for self-assessment if your taxable non-PAYE income exceeds €5,000 or your gross non-PAYE income exceeds €30,000. If you are a PAYE employee, Revenue says you can register in myAccount: under 'Manage My Record' select 'Tax registrations', choose 'Income Tax' under 'Tax Type' and click 'register', then confirm your NACE code, the date your business commenced and your expected turnover.
• Once registered: Revenue says a sole trader must use ROS (Revenue Online Service) to file returns and make payments, and that most individuals must file the Form 11 Income Tax Return online through ROS. myAccount is for people registered for PAYE or Local Property Tax only.
• The deadline: under Pay and File, the return is due on or before 31 October in the year after the tax year. Revenue's example is that the 2025 return must be filed on or before 31 October 2026. Pay and File also means paying the balance of tax for that year and preliminary tax for the current year.

VAT: the thresholds as revenue.ie states them

Most people clearing out a wardrobe will never come near VAT, but a growing side business can. Revenue says registration is obligatory when your annual turnover exceeds the VAT thresholds, and its VAT thresholds page lists the principal ones as €42,500 for persons supplying services only, €42,500 for goods you manufactured or produced from zero-rated materials that are liable at the reduced or standard rates, and €85,000 for persons supplying goods, or goods and services where 90% or more of turnover comes from goods.

Turnover here is the total value, excluding VAT, of your taxable supplies in a calendar year. Revenue says you become an accountable person on completing a transaction that takes you over the threshold, and you must apply to register within 30 days of that transaction. You can also choose to register below the threshold.

One thing to watch: Revenue's DAC7 seller page still quotes older figures of €40,000 for services and €80,000 for goods. The dedicated VAT thresholds page, updated in October 2026, gives the figures above. If you are anywhere near either number, check the current VAT thresholds page or ask Revenue.

What happens if you ignore the platform's request

Leaving the request unanswered doesn't make the obligation go away. Each platform explains its own consequences:

• eBay: 'If you don't provide this information, we won't be able to process your payouts and you won't be able to sell on eBay.' eBay says it sends reminders, and that you'll need to reconfirm your details every 36 months or whenever they change.
• Etsy: its help says confirming seller info is part of complying with laws including DAC7. Miss the deadline and you can't receive funds from your sales, and your shop may be paused in Etsy-initiated vacation mode, where listings can't be bought or appear in search. If you don't complete the steps within 90 days of the deadline, your shop will be closed. Etsy says it is unable to grant extensions and that Support cannot switch vacation mode off for you.
• Vinted: the DAC7 form is pre-filled from your account, including the details used for your Vinted Balance and withdrawals. You confirm them, add your tax identification number and submit. For Ireland, Vinted lists the PPS number as the number to use. You can change it and resubmit only until the submission deadline shown in the request, so check the date in the message.
• Where to find your PPS number: Vinted's Irish guidance points to your PPS number certificate, the letter confirming it was issued, a Tax Credit Certificate, or letters from Revenue. Revenue also notes that your tax reference number is the same as your PPSN once you register for tax.

Prevent it next time: keep records as you go

Because the platform now reports your quarterly takings and fees to Revenue, the useful habit is to keep figures that match theirs and show your costs, which is what Revenue taxes you on.

• Keep receipts for anything you bought to resell or the materials you used. Revenue's examples only work because the seller knew what the goods cost.
• Download your sales and fee reports from each platform at the end of the year, and keep the DAC7 copy each platform must send you by 31 January.
• Note the date your side business started and what you expect to turn over. You'll need both if you register for Income Tax.
• Add up all platforms together, plus market stalls and direct sales. The €5,000 and VAT thresholds apply to your income, not to each app separately.
• If you can't tell whether you are trading, ask Revenue or an accountant before the 31 October deadline, not after.
• This is general information, not tax or legal advice. Rules and thresholds change, so check revenue.ie or speak to Revenue or an accountant about your own situation.

Selling your own products from one place

If you make and sell your own things, a free OneSol page can list your products and links in one place, and on Pro ($9/month) you take card payments through your own Stripe, PayPal or Square account, so the money goes straight to you and your sales records sit in one account you control. OneSol takes no cut, but it does not file tax returns, collect VAT or give tax advice, so what you declare to Revenue is still yours to work out.