OECD proposes practical reporting changes for gig economy, accommodation, ride-sharing and marketplace platforms
The OECD has launched a consultation on targeted amendments to its Model Reporting Rules for Digital Platforms (MRDP), reflecting practical lessons learned since the rules were introduced in 2020. With more than 30 jurisdictions now implementing the framework, the proposals focus on simplifying compliance rather than expanding reporting obligations.
The most significant proposal is a relaxation of the exemption for low-value goods sellers. The OECD proposes removing the current limit of fewer than 30 transactions while increasing the reporting threshold from €2,000 to €3,000 per reporting period. This should reduce reporting obligations for casual and occasional sellers. This aligns the EU DAC7 reporting reforms for 2028.
The consultation also seeks to clarify who is, and is not, considered a platform operator. It confirms that a platform may comprise multiple integrated websites or apps operated by related entities, while businesses acting solely as payment processors would generally remain outside the scope where they have no knowledge of the underlying transaction.
Other proposed changes include:
- simplified reporting where a seller is itself a reporting platform operator;
- the introduction of a new “Related Entity” exemption for certain intra-group platform arrangements; and
- possible new rules for intermediary sellers such as travel agencies, property managers, channel managers and ride-hailing intermediaries.
What does this mean for businesses?
For businesses already complying with the OECD model rules, the proposals should largely reduce ambiguity and administrative burdens rather than introduce new obligations. However, platform operators using intermediaries should pay particular attention to the consultation, as this is one of the few areas where reporting requirements could become more detailed.
The consultation closes on 14 August 2026, with the final amendments expected to further align international reporting practices while making the rules easier to apply in practice.
June 2021 OECD issued model gig & sharing economy tax reporting guidelines
The Organisation for Economic Cooperation and Development has issued model gig and sharing economy tax reporting guidelines. This framework aims to provide clarity and consistence between global tax authorities on the data they require to help monitor the activities of sellers or users of the major platforms.
Harmonising tax data requests
Tax authorities are increasing replying on marketplaces for taxing the gig and sharing economies. The OECD is looking to prevent an outbreak on conflicting and overlapping tax authority data requests from marketplaces. Aside from the bureaucratic burden, this threatens to leave missed business models or traders to slip through the tax net. The OECD model covers reporting requirements, plus administrative and enforcement good practise.
The gig and sharing economies have created challenges to sustain the tax base as they enable millions of private individuals to trade whilst they fall under the tax radar. This creates VAT and GST gig and sharing economy risks, which potentially billions in lost tax revenues and unfair tax-free competition of traditional businesses. The guidelines also suggest innovative reporting frameworks and digital technologies to help maximise the efficacy of tax data requests.
The framework covers: peer-to-peer online marketplaces, food delivery companies and sharing-economy companies like Uber Technologies Inc. and Airbnb Inc. In July 2021, it will be extended to include digital platforms that sell goods online and rent transportation.
