Potential changes to the OECD Reporting Rules for Digital Platforms
LITRG has written to Director General for HMRC Strategy and Policy, Jonathan Athow, about potential changes to the Model Reporting Rules for Digital Platforms, which could affect online sellers.
The OECD recently consulted on targeted amendments to the Model Reporting Rules for Digital Platforms (RRDP).
The consultation, which closed on 14 August 2026, proposed changes to the thresholds that determine whether sellers must be reported by platform operators to tax authorities. Under the current rules, a seller is reportable if they either make 30 or more sales of goods through a platform within a calendar year, or receive consideration of EUR 2,000 or more through a platform within a calendar year. The OECD has proposed removing the 30-sale transaction threshold altogether and increasing the monetary threshold from EUR 2,000 to EUR 3,000.
LITRG has written to HMRC’s Director General for Strategy and Policy, Jonathan Athow, to outline concerns about the potential impact of these changes on UK online sellers and HMRC. The letter also suggests a number of steps HMRC could take to help mitigate any adverse consequences should the proposals be adopted. This includes improving seller information statements to assist sellers with their tax obligations in the UK – a theme that runs throughout our letter.
You can read LITRG’s letter using the link provided. A link is also given to the original consultation by the OECD.