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OECD publishes model rules for digital platform operators


Published: 05 Apr 2022 Update History

A standard IT format will support platform operators, such as online marketplaces, to provide information about sellers to tax authorities across the world.

From January 2023, the Reporting Rules for Digital Platforms will require digital platform operators to report certain information to tax authorities. That information includes the income realised by taxpayers providing certain goods and services through those platforms. The goods and services include accommodation, transport, personal services, and tangible goods.

Platform operators will need to report to their local tax authorities who will then exchange details of sellers with tax authorities around the world. A consistent approach is therefore required to ensure that all platforms provide information in the same format to authorities.

The proposed standard format is known as the Digital Platform Information (DPI) XML Schema and was developed in close co-ordination with the European Union, to ensure that it can also be relied upon for the reporting and exchange of information pursuant to the Directive on Administrative Cooperation (DAC7). The model rules published on 29 March 2022 set out the details of the schema and how it is to be used.

HMRC has consulted on its implementation of the model reporting rules, to which ICAEW responded as ICAEW REP 103/21.

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