DST24000 | Common Sources of Revenue from Digital Services Activities

DST23000 explained that Digital Services revenues will include all revenues received in connection with a digital services activity. This section briefly summarises some of the more common sources of revenues received from providing digital services activities. This is not intended to be exhaustive.

Social media services

Social media services will often receive revenues from:

• displaying advertising to users of the service

• subscription or other access fees from users of the service

• charging users to access specific content on the platform

• other direct fees from users of the service

• sale or licencing of user data

Internet search engines

Internet search engines will typically receive revenues from:

• Search advertising on the group’s search engine results

• Search advertising shown by the search engine on third-party websites

• Other search advertising revenues

• sale/licencing of user data

Online marketplaces

Online marketplaces will often receive revenues from:

• Commission fees received for facilitating transactions between users

• Delivery fees

• Fees to access or otherwise buy and sell products, services or other property on the platform

• Fees from advertising products to users of the marketplace, either by preferential search listings or display advertising

• General advertising on the marketplace

• Subscription fees to access marketplace services

The purchase price of the goods or services being exchanged or advertised on the online marketplace would not typically be expected to be recognised as revenue in the online marketplace’s accounts.