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OECD: Consultation on proposed changes to reporting rules for digital platforms

Comments due August 14, 2026

June 22, 2026

The OECD on June 15, 2026, launched a consultation on proposed amendments to the model reporting rules for digital platforms, including:

  • Revised thresholds for sellers of low-value goods
  • Clarification of the terms “platform” and “platform operator”
  • Limitation of reporting for platform operators acting as sellers
  • Introduction of a “related entity” concept
  • Additional measures under consideration for intermediary sellers

Comments are due by August 14, 2026.

Read a June 2026 report prepared by KPMG’s EU Tax Centre

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