OECD Proposes Simpler Reporting Rules for Digital Platforms

• The OECD has opened a consultation on targeted updates to its digital platform reporting rules, aiming to simplify compliance based on experience since 2020.
• It proposes easing the low-value goods seller exemption by removing the 30-transaction cap and raising the reporting threshold from €2,000 to €3,000 per period.
• The changes would reduce reporting burdens for casual sellers and align with EU DAC7 reforms planned for 2028.
• The OECD also wants clearer guidance on who counts as a platform operator, including treatment of integrated platforms and payment processors.

Source: vatcalc.com

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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