The Organisation for Economic Cooperation and Development(OECD) on June 15, 2026, proposed a set of amendments to the Model Reporting Rules for Digital Platforms to enhance transparency, accountability, and to reduce the administrative burden that comes along with the exchange of tax information for responsible parties.
The Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy were adopted by the OECD in 2020 and supplemented a year later to extend the scope of responsible reporting entities to include the platform operators that facilitate the sale of goods and the rental of means of transportation.
Since the adoption of the Model Rules, more than 30 jurisdictions have adopted these measures into their national framework. After more than a few years since the adoption of the first Model Rules reporting measures, and practical experience, the OECD proposed amendments to the current framework, and opened public consultation where all interested parties could express their views.
The public consultation is open until August 14, 2026.
Model Rules for Online Reporting Platforms
After careful consideration of the practical experience gathered from more than 30 jurisdictions that have introduced Model Reporting Rules within their national framework, the OECD is proposing amendments to the current framework that will impact reporting obligations for platforms and sellers that are part of the gig economy, short-term accommodation sector, ride-sharing platforms, and e-commerce marketplaces.
Some of the most notable proposed changes are the following:
- Less bureaucracy for reporting on the transactions made by microsellers, occasional sellers, who earn a small amount of profit through sales made via digital platforms. The OECD proposes the removal of the 30 transactions threshold(currently, when the vendor has more than 30 facilitated transactions, the relevant tax information should be reported), and the increase of the reporting threshold from EUR 2000 to EUR 3000.
This update will reduce the number of sellers that are within the reporting scope.
- Clearer definition of what is meant by platform and platform operator. The proposal seeks to remove the “Interpretative” space for defining what is meant by the term platform and platform operator. This clarification is needed, as it happens that responsible parties aren’t aware of their responsibility to act as a reporting platform under Model Rules.
The clarification that a single digital platform may consist of several interconnected websites or apps, even though they are operated by different entities, and that an entity which operates only as a payment processor, with no independent knowledge of the underlying contract, services or consideration, falls outside the definition of platform operator.
Less room for interpretation, more clarity on who is seen by the Model Rules as a responsible reporting platform.
- Readjustment of the reporting framework, where the seller is acting as the reporting platform operator
- Introduction of the concept “Related Entity” that would exclude certain intra-group platform arrangements from the reporting rules, where it can be factually confirmed that there is no third-party economic activity involved. The proposed change emphasized that internal group structures may trigger reporting obligations even in cases where there is no validated third-party economic activity, and this, in practice, means less proportionality and fairness for the parties that practically should be out of the scope of the reporting mechanism.