January 2026
Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
With the rise of the digital economy, numerous jurisdictions worldwide are now mandating platform operators to collect and report tax information from sellers on their platforms. As a company facilitating rental transactions, misterb&b must collect and report necessary tax-related data from its Hosts. This not only ensures legal adherence but also supports the broader goal of fostering transparency and fair play in the evolving digital economy.
OECD Reporting rules
In line with the global push for tax compliance in the digital economy, the Organization for Economic Co-operation and Development (OECD) has released Model Rules for Reporting by Platform Operators concerning Sellers in the Sharing and Gig Economy. These model rules serve as a framework that OECD member countries can adopt in their national laws to mandate platforms to report crucial information about Hosts.
Specifically, the rules target the reporting of information related to property rentals within a jurisdiction, covering both properties located in the jurisdiction and those rented out by Hosts resident within it.
Several jurisdictions have already implemented the OECD model rules: the European Union (through the DAC7 directive), Canada, Costa Rica, Iceland, Norway and the United Kingdom. These rules are also implemented in New Zealand but misterb&b is not liable yet to report in this jurisdiction. To learn more about how our company implements the reporting rules and how it impacts you, please visit our FAQ about DAC7/DPI reporting rules for digital platforms.
Other applicable reporting rules
Please note other countries may adopt their own version of reporting rules (with unique variations from the OECD model rules). It is the case of Australia and Mexico.
Tax information collection
In application of these rules, misterb&b is obliged to collect tax information from the Hosts covered by the reporting rules of the relevant jurisdictions. In order to provide misterb&b with your information, you must visit a page called "Tax Information", under "My account". Please fill this page as soon as possible, and with current information. Where mandatory information is missing, misterb&b will have to withhold your payouts and/or deactivate your listings.
- Tax Identification Numbers (TIN) collection by misterb&b
- VAT/GST numbers collection by misterb&b
- Land Registration/Cadastral numbers collection by misterb&b
- Business Registration Numbers (BRN) collection by misterb&b
Countries/situations where misterb&b reports tax information
Please find below the list of tax administration to which misterb&b might report your tax and transactions information. For more information, please click on the jurisdiction's name to go to the dedicated FAQ.
| Jurisdictions | Transactions reported | Legal basis |
| Australia (Australian Tax Office) | Rentals of properties located in Australia | Taxation Administration Act |
| Canada (Revenue Agency) | Rentals of properties (i) located in the Canada, or (ii) listed by Hosts residing in the Canada | Income Tax Act |
| Costa Rica | Rentals of properties (i) located in the Costa Rica, or (ii) listed by Hosts residing in the Costa Rica | - |
| European Union (all information reported to the French tax administration which share it then to the other Member States) | Rentals of properties (i) located in the EU, or (ii) listed by Hosts residing in the EU | DAC7 |
| Iceland (Skatturinn) | Rentals of properties (i) located in Iceland, or (ii) listed by Hosts residing in Iceland | Lög um tekjuskatt (Income Tax Act) |
| Mexico (Servicio de Administración Tributaria) | Rentals of properties located in Mexico | IVA Ley and ISR Ley |
| Norway (Skatteetaten) | Rentals of properties (i) located in Norway, or (ii) listed by Hosts residing in Norway | Tax Administration Act |
| United Kingdom (His Majesty's Revenue & Customs) | Rentals of properties (i) located in the UK, or (ii) listed by Hosts residing in the UK | Platform Operators Regulations 2023 |
Par Cédric D.