IRE GVT issued the Return of certain information by reporting platform operators regulations 2023 (StIn 674/2023), entering into operation on Jan. 1, 2024.
Overview
Regulations provide general requirements for platform operator reporting obligations.
Set out the information platforms will need to collect and verify, the actions they will be required to take and issues of non-compliance by a reportable seller.
Effectiveness
The regulations are in force from Jan. 1, 2023.
Dec. 2024 Amendments
On Dec. 13, 2024, IRE GVT issued Return of certain information by reporting platform operators (amendment) regulations 2024 (StIn 687/2024) in operation Jan. 1, 2025.
These regulations make amendments to the Return of certain information by reporting platform operators regulations 2023 (StIn 674/2023) (principal regulations).
Principal regulations amended by replacing reg 5, subsection (7), (b)(ba), addresses reportable seller failing to provide the necessary info to a reporting platform operator.
