The Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy (MRDP) were approved by the OECD in 2020 and complemented in 2021 by an Optional Module extending their scope to the sale of goods and the rental of means of transportation. The implementation of the Model Rules across more than 30 jurisdictions and initial practical experience has resulted in the identification of a set of issues with the operation of the Model Rules by implementing jurisdictions, representatives of the platform industry, and academia. While some have been addressed through interpretative guidance, including FAQs, other issues may be more effectively addressed through targeted amendments to the Model Rules, the Optional Module and/or the related Commentaries.
Proposed targeted amendments to the Model Reporting Rules for Digital Platforms to support exchange of tax information
- Submission period
- 15 June - 14 August 2026
About
Background
To this end, a consultation document is released for public input:
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; and
- the introduction of a “Related Entity” concept to exclude certain intra-group platform arrangements from the scope of reporting.
Separately delegates are still considering possible approaches to improve reporting outcomes in relation to intermediary sellers.
How to contribute
Access the public consultation document
Interested parties are invited to send their comments no later than 14 August 2026 by e-mail to the OECD Secretariat at taxpublicconsultation@oecd.org. Views are particularly welcomed on the possible amendments that delegates are currently considering to improve reporting outcomes in relation to intermediary sellers.
Please note that all comments received will be made publicly available on the OECD website. Comments submitted in the name of a collective “grouping” or “coalition”, or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective group, or the person(s) on whose behalf the commentator(s) are acting.
Further information
Enquiries can be sent to the Secretariat, at taxpublicconsultation@oecd.org.
