https://community.ebay.co.uk/t5/Seller-Central/30-items-a-year/m-p/7908456#M750947 <BLOCKQUOTE><HR /><a href="https://community.ebay.co.uk/t5/user/viewprofilepage/user-id/6928402">@edwardian-dreams</a>&nbsp;wrote:<BR /><P>Mind numbing read ,but it’s a result if I’m reading it correctly &nbsp;of failing to tax Silicon Valley properly&nbsp;</P><P>&nbsp;</P><P><A href="https://vatabout.com/uk-digital-services-tax-explained-applicability-impact-and-future-outlook" target="_blank" rel="noopener">https://vatabout.com/uk-digital-services-tax-explained-applicability-impact-and-future-outlook</A></P><HR /></BLOCKQUOTE><P>The UK Digital Services Tax is something completely different to the UK digital sales reporting regulations (The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023).&nbsp; The UK Digital sales reporting regulations stem from the OECD Model Rules whereas the UK Digital Services Tax was implemented by the UK government independently of the OECD.&nbsp;</P> Fri, 08 Aug 2025 18:10:58 GMT sml192 2025-08-08T18:10:58Z