OECD consults on changes to digital platform model reporting rules

The OECD has recently launched a public consultation on some amendments to the Model Reporting Rules for Digital Platforms, which is open for responses until 14 August 2026. The consultation seeks feedback on a number of proposals to deal with issues that have been brought to the attention of the OECD since the inception of the Model Rules. These issues include: the thresholds for excluding sellers engaged in low-value goods transactions; the definitions of “Platform” and “Platform Operator”; a proposed limitation of transactional reporting where a seller is itself a Reporting Platform Operator; and the introduction of a “Related Entity” concept to exclude certain intra-group platform arrangements from the scope of reporting. In addition, the OECD is looking at possible approaches to situations where intermediaries register and list on Platforms on behalf of underlying sellers.

Background

In 2020, the OECD published Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy. Very broadly, the Model Rules are designed to require platform operators to collect and report information on certain transactions carried out via those platforms. Those transaction were focussed on accommodation, transport and other personal services. In June 2021, the OECD published an optional extension to the model rules that allows jurisdictions to implement them with an extended scope to also cover the sale of goods and the rental of transport. The UK implemented the OECD’s Model Reporting Rules for Digital Platforms through the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 (SI 2023/817) with effect from 1 January 2024.

Following implementation across more than 30 jurisdictions, initial practical experience has highlighted a range of issues in the application of the Model Rules and the Optional Module. These issues have been brought to the attention of the OECD and while some have been addressed through guidance, including FAQs, the OECD considers that other issues may be more effectively addressed through targeted amendments to the Model Rules and the related Commentaries. Accordingly, the OECD has now launched a consultation seeking feedback on proposed amendments.

The consultation document presents a set of proposed revisions, including:

• proposed amendments to the thresholds for excluding sellers engaged in low-value goods transactions;
• proposals to clarify the definitions of “Platform” and “Platform Operator”, as well as the related Commentary, with a view to addressing divergent interpretations;
• a proposed limitation of transactional reporting where a seller is itself a Reporting Platform Operator;
• the introduction of a “Related Entity” concept to exclude certain intra-group platform arrangements from the scope of reporting; and
• possible approaches to improve reporting outcomes in relation to intermediary sellers, which, depending on the outcomes of the consultation, could involve extending reporting obligations to intermediary sellers in certain circumstances.

Excluded Sellers solely selling low-value Goods

The Optional Module to extend the scope of the Model Rules to the sale of goods provides that a seller qualifies as an Excluded Seller where a Reporting Platform Operator has facilitated fewer than 30 relevant sales for that seller and the total consideration does not exceed EUR 2,000 during the Reportable Period. However, it has been noted that the current rules may result in reporting in respect of private individuals who are unlikely to have a tax liability with respect to the sales, especially in common situations involving the sale of multiple low-value items (e.g. second-hand clothing). In light of this concern, it is proposed to simplify the criteria by removing the activity threshold and increasing the monetary threshold to EUR 3,000.

Clarifying amendments to the Platform and Platform Operator definitions and related Commentary

To address diverging interpretations of the terms “Platform” and “Platform Operator”, a number of targeted amendments are proposed to the definitions and related Commentary. In particular, the proposal seeks to clarify that:

• A Platform may consist of multiple functionally integrated websites, whether operated by a single or by multiple related or unrelated entities;
• A Platform Operator may make available all or part of a Platform to sellers by enabling such sellers to be connected to other users for the provision of relevant services or by collecting consideration from users;
• A Platform Operator may enable such connections not only by providing sellers with direct access to the Platform but also by listing, offering or otherwise making available relevant services on the Platform on behalf of sellers that do not have themselves direct access; and
• The term Platform Operator does not include entities acting solely as payment processors, where their role is limited to the technical processing of payments and they lack independent knowledge of the underlying contractual arrangements, relevant services, or consideration.

Sellers that are Reporting Platform Operators

In light of the above revisions, and to mitigate risks of incomplete or duplicative reporting, it is proposed that specific reporting and due diligence rules be introduced for cases where a seller is also a Reporting Platform Operator. Under this approach, reporting in respect of such sellers would be limited to identifying information and tax residency, and would not include transactional information. A dedicated due diligence procedure is proposed to identify such sellers.

Related Entities as Excluded Sellers

The proposal introduces targeted modifications to exclude certain intra-group arrangements from the scope of the Model Rules. This is to be achieved through the introduction of a “Related Entity” definition and the designation of such Related Entities of a Platform Operator as Excluded Sellers. Where a Platform Operator facilitates activities exclusively involving such Related Entities, it would itself qualify as an Excluded Platform Operator.

Additional proposals for sellers acting as intermediaries

The OECD notes that, since the adoption of the Model Rules, the number of intermediaries registering as sellers on Platforms has increased. In the context of immovable property, this may include travel agencies, property management companies or other professional intermediaries that register as a seller on the Platform to rent out properties on behalf of the owner. In the context of personal services, this may include intermediaries that register as sellers on a ride-hailing Platforms and subsequently allocate services (e.g. rides) to individual service providers.

These developments have given rise to concerns regarding the reporting outcomes under the Model Rules. On the one hand, information may not be reported in respect of the underlying property owners or service providers, who are often the primary recipients of the consideration. On the other hand, reporting may focus on intermediaries, which are frequently professional operators and may not be the primary target of the Model Rules.

A proposal under consideration is to explicitly include within the scope of “Platform Operator” any entity that is registered on a Platform as a seller and that, pursuant to contractual arrangements with one or more of its own sellers, indirectly makes the Platform available to those (underlying) sellers, irrespective of whether the entity operates any part of a Platform. The related Commentary would also be amended to clarify what constitutes a relevant contractual relationship for the purposes of enabling access to the Platform or collecting consideration from users.

Comments

The consultation will remain open for submissions until 14 August 2026, which should be sent by email to the OECD Secretariat at taxpublicconsultation@oecd.org.