Il parere CFE sulla consultazione OCSE relativa alle Model Reporting Rules per le piattaforme digitali: soglia monetaria unica per i venditori esclusi, definizioni di piattaforma e operatore, riduzione delle segnalazioni duplicate, trattamento dei venditori intermediari e allineamento con la DAC7.
Scope of the Submission
CFE Tax Advisers Europe has submitted an Opinion Statement responding to the OECD public consultation on proposed targeted amendments to the Model Reporting Rules for Digital Platforms. The consultation seeks to refine the Model Rules in light of implementation experience, including by simplifying reporting for low-value transactions, clarifying key definitions and addressing duplicate reporting and intermediary seller arrangements. CFE supports the targeted approach while emphasising that the framework must remain proportionate, practical and internationally coherent, with obligations allocated to the entity best placed to obtain and verify reliable information.
Simplifying Reporting for Low-Value Goods
CFE supports replacing the existing dual threshold for Excluded Sellers dealing in low-value goods, currently fewer than 30 transactions and consideration not exceeding 2,000 euro, with a single monetary threshold. A monetary test would be simpler to administer and more closely connected to the economic scale of a seller's activities, although CFE does not take a position on whether the proposed 3,000 euro figure is the right amount. The Statement asks the OECD Commentary to clarify the treatment of refunds and cancellations, multi-currency transactions, instalment payments and transactions conducted through several interfaces forming part of the same platform, so that these practical questions are not left to divergent national interpretation.
Definitions of Platform and Platform Operator
CFE welcomes the clarification that a platform may comprise several functionally integrated websites or applications and that an operator may make a platform available directly or indirectly on behalf of sellers. It strongly supports confirming that entities acting solely as payment processors are not platform operators. The Statement asks for further guidance on what constitutes functional integration, pointing to factors such as common branding, shared user accounts, integrated contracting, coordinated transaction flows and connected data systems, and for clearer distinctions between operators and providers of ancillary services such as software, hosting, advertising or customer support.
Duplicate Reporting and Intra-Group Arrangements
Where a seller is itself a reporting platform operator in the same or a partner jurisdiction, CFE supports limiting reporting to identifying information and tax residence rather than duplicating transaction-level data, and recommends that operators be able to rely on written confirmation of a seller's status absent reason to doubt it. CFE also supports treating related entities as excluded sellers and allowing platforms used exclusively for related entities to qualify as excluded platform operators, while asking for guidance on indirect ownership, changes of control, reorganisations, joint ventures and mixed-use platforms.
Intermediary Sellers and Access to Reliable Information
The treatment of intermediary sellers is identified as the area requiring the greatest care. CFE recognises the need to identify the person ultimately deriving income from a relevant activity, but cautions against extending platform operator status to intermediaries lacking practical access to the information required to comply. Obligations should rest on objective legal criteria and on an intermediary's substantive role rather than contractual labels. The Statement asks for further examples covering property management companies, online travel agencies, ride-hailing structures and franchise arrangements, and for the proposed criteria to be tested against real commercial models before being finalised.
Proportionality and International Consistency
A central message of the submission is that the effectiveness of the Model Rules depends on the relevance and reliability of the information collected rather than on its volume. CFE calls for proportionate obligations, clear definitions and objective tests that limit unnecessary compliance costs. Updated Commentary and worked examples should be published well before the first reportable period, with transitional periods where material system changes are needed, and the revised rules should remain broadly aligned with the EU's DAC7 framework so that internationally active operators are not forced to build materially different systems for comparable obligations.
Fonte: CFE Tax Advisers Europe