IEIM901500 | Relevant Activities

The scope of the reporting rules is limited to Platforms which facilitate the provision of certain activities, or “Relevant Activities” by Sellers. Relevant Activity is defined in the Model Rules as:

a) Relevant Service, or

b) the sale of Goods (see 901540)

for Consideration.

Relevant Service is further defined in the Model Rules as:

a) the rental of immoveable property (see 901520);

b) a Personal Service (see 901510); or

c) the rental of a means of transport (see 901530)

for Consideration

Activities which fall within the above definitions and which are carried out by entities that are related to the Platform Operator (PO), for example another company in the same group, are not excluded from the scope of the rules if the entity is a Seller.

However, Relevant Activities may nonetheless be outside the scope of the rules if the person providing those goods or services is not a Seller on a Platform.