Annex A. Draft code of conduct for sharing and gig economy platforms

Sharing and gig economy platforms are creating new economic opportunities for sellers and consumers of many goods and services, expanding the range of economic activity and consumer choices. This is to be welcomed provided that such activity does not lead to unfair competition and other public policy concerns, including around the effective taxation of income received by platform sellers.

Platform sellers have obligations to report taxable income to the tax administration where they are tax resident and, in some cases, to the tax administration where the activity takes place.

However, many platform sellers may be unaware of these obligations while some others may choose to ignore them.

This Code of Conduct sets out core elements of cooperation between tax administrations and sharing and gig economy platforms. Its purpose is to help platform sellers understand their obligations, to assist them in reporting taxable income and to facilitate exchange of information with tax authorities where required by law or where requested by the platform seller. The Code of Conduct only concerns actions which are not already required by law and which are compatible with other legal requirements.

In this Code of Conduct the term “host tax administration” is defined as the tax administration where the platform is established. The term “platform” is defined as any sharing and gig economy platform which has agreed to apply this Code of Conduct. The term “platform seller” is defined as a person selling goods or services through a sharing and gig economy platform. Proper application of this Code of Conduct should not be taken to require disproportionate efforts. [A list of platforms, which have agreed to apply the Code will be published.]


The platform and tax administration should maintain an open and transparent relationship in relation to measures to improve tax compliance and assist platform sellers in understanding their possible tax obligations.

The platform should have a documented strategy for setting out the core elements of cooperation with tax administrations to help platform sellers understand their obligations, to assist them in reporting taxable income and to facilitate exchange of information with tax administrations where required by law.

  1. 1. Tax administrations, which wish platforms to engage with platform sellers on their tax obligations, will provide information on their respective websites or other applications setting out the circumstances when platform sellers may be liable to tax. This may include information about appropriate thresholds and exemptions, reporting requirements, allowable expenses and record keeping obligations.

  2. 2. The platform will send each platform seller a general statement agreed with the host tax administration when a platform seller first signs up to a platform and in periodic emails, texts, pop-up messages or alternative means of communication (preferably in accordance with platform sellers respective deadlines for reporting taxable income in the jurisdiction of tax residency).

  3. 3. This statement will make clear that the platform seller will be responsible to meet their tax obligations. The platform should also direct platform sellers who are resident elsewhere to consult guidance issued by their home tax administration1. In addition, where the activity involves real estate, the platform should direct platform sellers to consult guidance issued by the tax administration where the real estate is located.

  4. 4. A general statement will also be included in the platform’s terms and conditions as to the responsibility of platform sellers to meet their tax obligations of their jurisdiction of residence and, in case of rentals, in the jurisdictions where the real estate is located.

  5. 5. The platform will agree to amend its on-boarding procedures for existing and future customers within a reasonable time-frame, taking account of other business needs, in order to capture information relevant for tax purposes. The set of information will be agreed with the host tax administration. This information should also be capable of being exported in a searchable format.

  6. 6. The platform will agree with the host tax administration to undertake reasonable and proportionate due diligence concerning the verification of the tax identification number (TIN), name, date of birth, nationality and address of platform sellers, and that information recorded by the platform is consistent with documentary evidence provided (for example passport information).

  7. 7. Where the information is not already available to platform sellers, the platform will provide each platform seller a statement of payments received from the platform on an annual basis after the end of the tax year in the host jurisdiction.

  8. 8. The platform will put in place arrangements to report annually to the host tax administration the aggregate numbers of platform sellers and income on a country-by-country basis [where there are more than 1 000 platform sellers in a particular jurisdiction]. This will be shared with relevant tax administrations through appropriate legal gateways and used to facilitate analysis of taxpayer compliance.

  9. 9. The platform will report to the host tax administration annually and in general terms on how it has met the elements of this Code.

  10. 10. In jurisdictions where it is required by law that platforms forward tax-related information to the host tax administration, the platform will in its term and conditions inform platform sellers that such information will be so forwarded.

  11. 11. Where appropriate under this Code, the platform will allow its employees to cooperate with tax administrations to find solutions together, including at the technical level, which will be sustainable for both the platform and the tax administrations.


← 1. For example, a statement might say: “You may be liable for tax on the income that you receive. It is your responsibility to pay any taxes due and you may be liable for penalties if you do not. Information for [host jurisdiction] can be found at [host jurisdiction website]. If you are resident elsewhere, you should check with your home tax administration.”

End of the section – Back to iLibrary publication page