OECD proposes amendments to its Model Reporting Rules for digital platforms, aiming to reduce administrative burden for gig economy and e-commerce sellers. The changes include raising the reporting threshold to EUR 3000 and removing the 30-transaction limit, with a public consultation running until 14 August 2026.
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Key Takeaways
As of 15 June 2026, the OECD proposes raising the reporting threshold to EUR 3000 and removing the 30-transaction limit for sellers on digital platforms.
The public consultation on the OECD's proposed amendments closes on 14 August 2026.
As of 15 June 2026, the OECD proposes clarifying that a platform operator must have independent knowledge of the contract, excluding payment processors that lack such knowledge.
Primary source
Read the full article at 1stopVATThis summary was published on VATfaqs.com on 4 July 2026. The original source is 1stopVAT.
