The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 


Global Reporting Standards for  Traders of Goods and Services using Trading Platform

Trading platforms will be required from  1 January 2024 to keeping records of those selling goods or services and report details to  the tax  authorities.

The  Finance Act(2)  2023 empowers the Treasury to issue directives for enforcement.

The Platform Operators [Due Diligence and Reporting Requirements ] Regulations 2023 have now been enacted.

The scheme encompasses OECD rules. Twenty-eight countries have signed the multilateral convention, including the UK and 19 EU/EEA members.

France and Germany have not signed up to the scheme as yet.


109B High Street

Hemel Hempstead

Herts HP1 3AH

Tel: 01442 242491


North Finchely

London  N12 




Making an appointment

If you have an enquiry or wish to make an appointment please contact us:

  01442 24 24 91





Print | Sitemap
© spiro neil