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 was released for public input:
The consultation document presented 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, the consultation document requested input on approaches to improve reporting outcomes in relation to intermediary sellers, as these approaches are still being considered by delegates.
Comments received
Comments published 4 September 2026
The OECD is grateful to the commentators for their input and has now published the public comments received.
- Download the comments (Zip file, 6.2 MB - Please open from a desktop computer)
Further information
Enquiries can be sent to the Secretariat, at taxpublicconsultation@oecd.org.
