The OECD has launched a public consultation on proposed revisions to its Model Reporting Rules for Digital Platforms (MRDP), seeking to resolve practical and interpretative issues that have emerged during implementation across more than 30 jurisdictions since the rules' 2020 approval. Stakeholders may submit comments by 14 August 2026.
The OECD has initiated a public consultation on proposed amendments to the Model Reporting Rules for Digital Platforms (MRDP) aimed at resolving practical and interpretative challenges identified during their implementation.
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.
The consultation document presents 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, delegates are still considering possible approaches to improve reporting outcomes in relation to intermediary sellers.
Interested parties are invited to send their comments no later than 14 August 2026 by e-mail to the OECD Secretariat at taxpublicconsultation@oecd.org.
