Need to report purchase of ETFs

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Hey All, I am aware that you need to report any sales of ETFs on your returns in order to pay any taxes due or claim losses, however, is it also necessary to report any purchases of ETFs that occurred during the year to Revenue where you have not made any sales? Would there be any issue when it comes to selling an ETF in the future if you have not reported the purchase?

Thanks in advance.
 
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You have to report your purchases of foreign funds and foreign life policies
 
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