Online platform work refers to work conducted remotely via digital platforms. This new form of non-standard work presents opportunities but also new challenges, such as how to organise taxation and social insurance contributions. Some EU countries have launched initiatives to obtain data on platform workers’ earnings directly from the platform companies. This report looks into the viability of an EU-level ‘Digital Single Window’ for the voluntary EU-wide automated reporting of earnings data from web-based platform work. This would also enable to forward the data to national tax and social security agencies for taxation and collection according to national rules.

Please note that this report does not necessarily reflect the position or opinion of the European Commission.

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