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Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy

 

The Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy ("Model Reporting Rules for Digital Platforms" or "MRDP") were developed in light of the rapid growth of the digital economy and in response to calls for a global reporting framework in respect of activities being facilitated by such platforms, in particular in the sharing and gig economy. Activities facilitated by platforms may not always be visible to tax authorities or self-reported by taxpayers. At the same time, the platform economy also permits increased access to information by tax administrations, as it brings activities previously carried out in the informal cash economy onto digital platforms.

 

Reports

In light of the above, the OECD has developed a transparency framework consisting of the following components:

Model Rules for Reporting by Digital Platform Operators XML Schema and User Guide for Tax Administrations

Published 29 March 2022

The Digital Platform Information (DPI) XML Schema and User Guide is a standardised IT-format that permits the electronic reporting and exchange of information collected pursuant to the Model Reporting Rules for Digital Platforms (OECD 2020). The DPI XML Schema reflects the extended scope of the Model Rules and is designed to technically facilitate the IT-based exchanges both under the OECD’s Model Reporting Rules for Digital Platforms and the European Union's Directive on Administrative Cooperation (DAC7). 

Download the User Guide (PDF)

Download the XML Schema (ZIP)

Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of Goods

Published 22 June 2021

Reflecting the interest of a number of jurisdictions to permit the extension of the scope of the Model Rules to the sale of goods and the rental of means of transportation, the OECD has developed an optional module allowing such jurisdictions to implement the Model Rules with an extended scope. Exchanges of information under the Model Rules are operationalised by an international legal framework in the form of the Multilateral Competent Authority Agreement.

Download the report (PDF)

Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy

Published 3 July 2020

The Model Rules require digital platforms to collect information on the income realised by those offering accommodation, transport and personal services through platforms and to report the information to tax authorities. The Model Rules are designed to help taxpayers in being compliant with their tax obligations, while ensuring a level-playing field with traditional businesses, in the key sectors of the sharing and gig economy. By providing a standardised reporting regime, the Model Rules help to minimise burdens on platform sellers and digital platform operators, which might otherwise arise were jurisdictions to apply multiple different requirements.

Download the report (PDF)

FAQs: Model Reporting Rules for Digital Platforms

Updated October 2023

The OECD maintains and regularly updates a list of frequently asked questions related to the Model Reporting Rules for Digital Platforms. These FAQs were received from business and government delegates and answers to such questions clarify the Model Rules and assist in ensuring consistency in their implementation.

Download the FAQs (PDF)

Code of Conduct

Published 3 July 2020

A draft Model Code of Conduct was originally included in The Sharing and Gig Economy: Effective Taxation of Platform Sellers (OECD, 2019) and subsequently revised with further consultation. The intention of this Code of Conduct is, where administrations feel this might be useful in their circumstances, to facilitate a possible standard approach to co-operation between administrations and platforms on providing information and support to platform sellers on their tax obligations while minimising compliance burdens. This Code of Conduct, published by the OECD Forum on Tax Administration, is intended to supplement the Model Reporting Rules for sellers in the sharing and gig economy, in particular in instances where sellers are not subject to reporting under the model rules, for example because the transactions are out of scope or the jurisdiction has not yet implemented the model rules.

Download the Code of Conduct (PDF)

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