Finance Act 2024- Section 891L Taxes Consolidated Act 1997 was amended by section 104 of Finance Act 2024 to fully transpose Article 12a (2) of DAC7.

This Act updates Ireland's tax legislation, specifically amending Section 891L of the Taxes Consolidated Act 1997. The changes are made to fully implement Article 12a (2) of the EU's DAC7 directive. This amendment affects taxpayers and tax administrators by ensuring compliance with EU rules on digital platform reporting. It aims to improve tax transparency and combat tax evasion related to online sales.