- UK implemented OECD reporting rules for digital platform operators from 1 January 2024
- In-scope UK digital platforms must collect and report income of sellers annually to HMRC
- First reporting of data required in January 2025
- Reports to be made using HMRC’s digital platform reporting service
- Guidance on what qualifies as a platform, who needs to report, and information to be collected
- More detailed information available in HMRC Manual
- HMRC guidance on selling goods or services on digital platforms and potential tax obligations
Source: taxscape.deloitte.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.
