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UK Digital Platform Reporting Rules: Guidelines for Reporting Sellers to HMRC

  • Reporting rules for digital platforms in the UK
  • UK follows OECD Model Reporting Rules for Digital Platforms
  • Rules started in the UK from 1 January 2024
  • Requirements for digital platform operators in the UK
  • Examples of services that qualify as digital platforms
  • Exclusions from reporting rules for certain types of platform operators
  • Penalties for not reporting to HMRC by the deadline
  • Reporting requirements for reportable sellers
  • Categories of low-risk sellers that do not need to be reported
  • Information that needs to be collected from sellers on the platform
  • Requirements for due diligence and verification of seller information

Source: gov.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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