Digital Platform Reporting (DPR): The 2026 Guide to OECD, DAC7 and UK Compliance 

If you run a marketplace, gig-economy app, rental site, or services platform, DPR almost certainly applies to you. This guide explains who has to report, when, in what format and the best way to get it done.  

Key facts at a glance 

What is Digital Platform Reporting (DPR)? 

Digital Platform Reporting is a framework that requires digital platforms to report the income their sellers earn to tax authorities, using a single standardised format. It exists to close a visibility gap: income earned through platforms was historically easy to under-report, giving online sellers an edge over traditional businesses. 

The framework originates with the Model Reporting Rules for Digital Platforms (MRDP), published by the Organisation for Economic Co-operation and Development (OECD) in 2020. Because platforms already hold seller and transaction data, regulators made the platform not the individual seller responsible for reporting it. According to the OECD, the rules are designed to help sellers meet their tax obligations, ensure a level playing field with traditional businesses, and cut compliance costs by replacing divergent national rules with one common standard. 

In short, DPR does three things: it standardises the seller information platforms collect, requires that information to be filed in one common format, and enables tax authorities to exchange it automatically across borders. 

Who has to report under DAC7 and the OECD rules? 

You are likely a “reporting platform operator” and therefore in scope if your platform facilitates any of the following: 

• Sale of goods 
• Provision of personal services 
• Rental of immovable property (such as short-term accommodation) 
• Rental of means of transport (such as vehicles) 

This captures most marketplaces, gig-economy and ride-hailing apps, short-term rental sites, and creator or freelance-services platforms. As tax advisory firm PwC notes, the rules put the onus on platform operators to collect, verify and report key data on the sellers who trade through them. Platforms that only process payments, without facilitating the underlying transaction generally fall outside the scope. 

When is the DAC7 / DPR filing deadline? 

The filing deadline is 31 January of the year following the reporting period, and reporting is annual. So data for the 2025 calendar year is due by 31 January 2026. 

Platform operators must also provide each reportable seller with a copy of the information filed about them, typically by the same deadline. 

What information must platforms collect and report? 

Reporting platform operators have three core obligations: 

1. Collect and verify seller information a “know your seller” (KYC) exercise covering each seller’s identity, address, and tax identification number (TIN), plus VAT number where applicable. 
2. Report annually to the relevant tax authority in the required electronic format, by the deadline. 
3. Provide each seller with a copy of their reported information. 

The reportable data typically includes the seller’s name, address, TIN, financial-account or payout details, total consideration paid, and the number of relevant transactions. 

What is the DPI XML Schema? 

The Digital Platform Information (DPI) XML Schema is the OECD’s standardised IT format for electronically reporting and exchanging information collected under the MRDP. Reports must be filed in this schema, and, as the OECD confirms, it is designed to technically facilitate exchanges under both the DPI MCAA and the EU’s DAC7 directive. 

In practice, this is where many platforms hit trouble. The schema has precise structural rules; a file that fails validation gets rejected, and each tax authority layers its own technical requirements on top. 

How is DPR being adopted around the world? 

The OECD model is the template; individual jurisdictions then implement it in law and increasingly sign up to automatic exchange. Adoption is accelerating: 35 jurisdictions had signed the OECD’s Digital Platform Information Multilateral Competent Authority Agreement (DPI MCAA) as of 2026, according to figures reported by KPMG’s EU Tax Centre. 

• European Union DAC7. The EU implemented the MRDP through an amendment to its Directive on Administrative Cooperation, known as DAC7, in force since 1 January 2023, with reports shared across member states. 
• United Kingdom. The UK introduced national rules closely based on the OECD model, applicable from 1 January 2024, with reporting to HMRC. 
• Canada, Australia and New Zealand. These and other countries have adopted or built equivalent regimes. New Zealand, for example, required platform operators to begin collecting seller data from 1 January 2024, with first reports in early 2025. 
• The rest of the world. Many jurisdictions are joining via the DPI MCAA, which enables the automatic exchange of platform information between participating tax authorities. 

The direction of travel is unmistakable: DPR is becoming a global standard, and the list of participating jurisdictions grows each year. 

How does DataTracks simplify Digital Platform Reporting? 

DataTracks removes this complexity with DataTracks Oxbow, a cloud-based regulatory reporting platform built to automate and simplify DPR submissions under OECD and EU requirements. Whether you file in the UK with HMRC or in another participating jurisdiction, Oxbow is designed to deliver accuracy, compliance, and peace of mind. 

With more than 20 years in regulatory reporting and over 30,000 clients served across 25+ countries, DataTracks has turned complex, schema-driven filings FATCA/CRS, CbCR, BEPS, and now DPR into a routine task. 

Key benefits of DataTracks Oxbow 

• Seamless data upload. Import data via Excel or integrate directly through APIs no wrestling with fragmented source systems. 
• Automatic validation. Oxbow validates your data against the OECD DPI XML Schema, catching issues before submission rather than after rejection. 
• Compliant report generation. The platform generates the final report in DPI XML Schema format, aligned to each country’s specific technical requirements. 
• Always up to date. Oxbow automatically incorporates the latest regulatory and schema updates. 
• Collaborative workflow. Multi-user access with clear preparer and reviewer roles keeps your process organised and auditable. 
• Fast and reliable. A lightweight architecture ensures high-speed performance and stress-free filing under deadline pressure. 
• End-to-end support. A dedicated product support team is always on hand. 

DataTracks operates on secure, certified infrastructure including ISO 27001 and SOC 2 Type II so your sensitive seller data stays protected throughout the reporting process.