OECD: Consultation on proposed changes to reporting rules for digital platforms
Comments due August 14, 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