There is a requirement from clients in the Republic of Ireland to publish returns to the Irish Revenue for withholding tax. The revenue now offers a facility to upload a PSWT return electronically.

Part 18-01-05A - ePSWT implementation guidance (revenue.ie)

The withholding requirement itself is within the scope of standard withholding tax in D365 Finance.

In principle this is similar to the CIS (Construction Industry Scheme) withholding tax requirement in the UK but there are additional conditions