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Information must be reported about the Reporting Platform Operator (RPO) itself. The information to be reported is:

• ÌýÌýÌýÌýÌýÌýÌý Name
• ÌýÌýÌýÌýÌýÌýÌý Registered Office Address
• ÌýÌýÌýÌýÌýÌýÌý TIN
• ÌýÌýÌýÌýÌýÌýÌý Business Name of the Platform operated by the RPO.

An RPO is also required to report information about each Reportable Seller (see 901620).

For individual Sellers this consists of the information collected by the RPO in line with its due diligence obligations (see 902310), namely:

• ÌýÌýÌýÌýÌýÌýÌý First and last name (as well as a middle name where provided)
• ÌýÌýÌýÌýÌýÌýÌý Primary Address (see 902320)
• ÌýÌýÌýÌýÌýÌýÌý The TIN issued to the Seller and its jurisdiction of issuance
• ÌýÌýÌýÌýÌýÌýÌý Date of birth

For Entity Sellers this also consists of the information collected by the RPO in line with its due diligence obligations (see 902310), namely:

• ÌýÌýÌýÌýÌýÌýÌý The legal name of the entity
• ÌýÌýÌýÌýÌýÌýÌý Primary Address (see 902320)
• ÌýÌýÌýÌýÌýÌýÌý TIN(s) issued to the Seller and the jurisdiction in which it was issued
• ÌýÌýÌýÌýÌýÌýÌý Company registration number

For UK resident companies, the CRN will be the TIN.

In addition to the above, for all Sellers, RPOs will also need to report:

• ÌýÌýÌýÌýÌýÌýÌý Any other available TIN(s) along with the jurisdiction of issuance. This might include a VAT registration number, where the RPO has collected this from the Seller.
• ÌýÌýÌýÌýÌýÌýÌý The jurisdiction of residence of the Seller, as determined in accordance with the due diligence procedures (see 902520)
• ÌýÌýÌýÌýÌýÌýÌý The total Consideration paid or credited to the Seller during the Reportable Period, broken down on a quarterly basis.
• ÌýÌýÌýÌýÌýÌýÌý The number of Relevant Activities (see 901500) undertaken, in respect of which that Consideration was paid or credited.
• ÌýÌýÌýÌýÌýÌýÌý Any fees, commissions or taxes withheld or charged by the RPO.
• ÌýÌýÌýÌýÌýÌýÌý Where required, and where available to the RPO, the financial account identifiers (see 904220) in relation to which Consideration was paid or credited, and where different from the          name of the Seller being reported, the name of the holder of the financial account, and any other identifying information available to the RPO in relation to that account holder                (e.g. address, date of birth etc).