OECD has launched a consultation on amendments to its Model Reporting Rules for Digital Platforms, aiming to simplify compliance for gig economy and marketplace operators. The proposals include raising the low‑value goods reporting threshold from €2,000 to €3,000, removing the 30‑transaction limit, and introducing a “Related Entity” exemption. The consultation closes on 14 August 2026, with final amendments expected to align with EU DAC7 reforms for 2028.
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Key Takeaways
The consultation closes on 14 August 2026.
The threshold would increase from €2,000 to €3,000 per reporting period.
The current limit of fewer than 30 transactions per reporting period would be removed.
A “Related Entity” exemption would apply to certain intra‑group platform arrangements.
Businesses acting solely as payment processors with no knowledge of the underlying transaction remain outside the scope.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 26 June 2026. It relates to VAT developments in European Union. The original source is VatCalc.
