What is a Platform?
A Platform is defined in the Model Rules as “any software, including a website or part thereof and applications, including mobile applications, accessible by users and allowing Sellers to be connected to other users for the provision of Relevant Services or the sale of Goods, directly or indirectly, to such users.”
Basically, if your app, marketplace or website connects freelance workers to customers so that they can sell goods or services, you are a Platform under this definition.
What are Relevant Services?
Click on a link to find out more.
- The Rental of Immoveable Property
- The Provision of a Personal Service
- The Rental of Transport
- The Sale of Goods
.
Still have questions?
Why not set up a meeting with our Head of Tax Platform to discuss?
