29/03/2022 – Today, the OECD has released the standardised IT-format to support the electronic reporting and automatic exchange of information collected under the OECD's Model Reporting Rules for Digital Platforms (OECD 2020). These Model Rules require digital platforms to report on the income realised by those offering accommodation, transport and personal services, as well as those selling goods, through platforms and to report the information to tax authorities.
The Model Reporting Rules for Digital Platforms 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.
As such, the Model Reporting Rules for Digital Platforms are designed to help taxpayers in being compliant with their tax obligations, while ensuring a level-playing field with traditional businesses. By providing a standardised IT-tool for reporting information pursuant to the Model Rules, the Digital Platform Information (DPI) XML Schema will minimise burdens on digital platform operators, which might otherwise arise were jurisdictions to apply multiple different requirements. The DPI XML Schema was developed in close co-ordination with the European Union, in order to ensure that the schema can also be relied upon for the reporting and exchange of information pursuant to the Directive on Administrative Cooperation (DAC7).
Queries should be directed to Achim Pross, Head of the International Co-operation and Tax Administration Division (+33 1 45 24 93 51) at the OECD Centre for Tax Policy and Administration (CTPA) or the CTPA Communications team.