The OECD has published stakeholder comments on proposed changes to its Model Reporting Rules for Digital Platforms, with contributors calling for clearer intermediary definitions, reduced cascading reporting, higher seller thresholds, and greater alignment with the EU’s DAC7 framework.
The OECD has published comments received during its June 2026 public consultation on proposed revisions to the Model Reporting Rules for Digital Platforms.
The consultation focused primarily on intermediary seller arrangements, including whether sellers that also operate reporting platforms should be subject to reporting obligations and how such intermediaries should be defined.
The submissions comprise formal feedback from travel associations, industry groups, and major digital platforms, including ANVR, Airbnb, ACT, eBay, and Booking.com, on proposed updates to the OECD Model Reporting Rules for Digital Platforms and the EU’s DAC7 directive. While supporting greater tax transparency, stakeholders have raised concerns about the disproportionate administrative and IT costs these reporting requirements can impose, particularly on small and medium-sized enterprises.
A central concern is the risk of duplicative or “cascading” reporting obligations within complex supply chains. Contributors therefore call for clearer definitions of “platform operators,” formal exclusions for related entities, and explicit exemptions for pure payment processors to prevent multiple reporting obligations for the same transaction. They also advocate higher monetary thresholds for low-value or casual sellers and greater alignment between the OECD rules and existing frameworks such as DAC7 to reduce regulatory fragmentation and duplication.
Stakeholders further highlight data privacy concerns and the operational challenges of collecting and verifying sensitive tax information from independent third-party providers.
Overall, the submissions emphasise the need for administrative proportionality, legal certainty, and greater international harmonisation, arguing that simplified and consistent rules are essential to support tax transparency without undermining the competitiveness of the digital economy or placing excessive compliance burdens on platforms and smaller sellers.
Earlier, the OECD initiated a public consultation on proposed amendments to the Model Reporting Rules for Digital Platforms (MRDP), aimed at addressing practical and interpretative challenges identified during the rules’ implementation.
