# What are the online platform reporting rules?

> Quick answer · Last updated 29 May 2026

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## In short

Since January 2024, platforms such as Vinted, eBay, Etsy and Airbnb must report sellers' details and income to HMRC each year — but only where a seller makes 30+ sales or earns over roughly £1,700 (€2,000). Being reported does not mean you owe tax.

Under rules based on the OECD model, digital platforms have collected seller information since 1 January 2024 and report it to HMRC annually, with the first reports made in January 2025. Platforms must report a seller who makes 30 or more sales in a year or receives total payments above about £1,700 (€2,000).

Sellers reported to HMRC usually also receive a copy of the information. This is purely a reporting requirement: most people selling personal second-hand items will owe nothing, because clearing out belongings is not trading.

If you are trading and your income exceeds the £1,000 trading allowance, you should register for Self Assessment regardless of whether a platform reports you. Matching platform data to tax records simply helps HMRC spot undeclared businesses.

## Related

- [Do I pay tax on Vinted/eBay sales?](https://moneyguide.org.uk/answers/do-i-pay-tax-on-vinted-ebay-depop-sales/)
- [Work & earnings guide](https://moneyguide.org.uk/work-earnings/)

## Primary source

gov.uk/guidance/selling-online-and-paying-taxes

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Independent UK money guidance from [Money Guide](https://moneyguide.org.uk). Information only — not regulated financial advice.