作者： /

英国《平台运营商(尽职调查和报告要求)法规2023》及其对餐饮行业的全面影响分析
(UK Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023 – Comprehensive Restaurant Industry Impact Analysis)

生效日期 (Effective Date): 2024年1月1日 (January 1, 2024)

首次报告截止日期 (First Report Deadline): 2025年1月31日 (January 31, 2025)

报告生成日期 (Report Generated): 2025年6月7日 (June 7, 2025)

紧急提醒 (Critical Notice): 本法规实施OECD数字平台报告模型规则，对所有符合条件的数字平台运营商均适用，无营业额豁免门槛。HMRC已开始严厉执法，超过4,000名交易者被标记调查 (This regulation implements OECD Model Reporting Rules for Digital Platforms, applying to all qualifying digital platform operators with no turnover exemption threshold. HMRC has begun serious enforcement with over 4,000 traders flagged for investigation)[1][3]

📋 第一部分：法规核心定义 (Part 1: Core Regulatory Definitions)

平台运营商定义 (Platform Operator Definition)

根据《平台运营商(尽职调查和报告要求)法规2023》，”平台运营商 (Platform Operator)”指通过网站或应用程序将独立卖家与用户连接起来以促成交易，并且平台运营方知道或可以轻易获知卖家所获报酬金额的电子系统 (Electronic systems that connect independent sellers with users through websites or applications to facilitate transactions, where the platform operator knows or can easily obtain the amount of remuneration received by sellers)[1]。

适用平台类型 (Applicable Platform Types)

  • 餐饮外卖平台 (Food delivery platforms): Just Eat, Deliveroo, Uber Eats等[1]
  • 网约车平台 (Ride-hailing platforms)
  • 短租住宿平台 (Short-term rental platforms)
  • 自由职业平台 (Freelance platforms)[1]

豁免情形 (Exclusion Scenarios)

✅ 仅信息展示平台 (Information Display Only)

仅提供商品或服务信息、做广告宣传，但实际交易不通过该平台完成 (Only provides information and advertising, but actual transactions are not completed through the platform)[1]

✅ 跳转链接服务 (Redirect Link Services)

仅将用户重定向至其他平台完成交易，自己不介入交易过程 (Only redirects users to other platforms for transactions without involvement)[1]

✅ 支付处理工具 (Payment Processing Tools)

专门用于处理支付流程的工具，并未扮演撮合卖家和买家的角色 (Tools specifically for payment processing without matching sellers and buyers)[1]

✅ 餐厅自建系统 (Restaurant Self-Built Systems)

餐厅使用第三方工具搭建自己的官网点餐系统，工具提供商不参与交易撮合 (Restaurants using third-party tools to build their own ordering systems, where tool providers don’t participate in transaction matching)[1]

监管适用性对比表 (Regulatory Applicability Comparison)

平台类型 (Platform Type) 定义特征 (Defining Characteristics) 是否适用法规 (Regulation Applicable) 参考条款 (Reference)
第三方外卖平台 (Third-party Delivery Platforms) 聚合多家餐厅，撮合交易并抽取佣金 (Aggregates multiple restaurants, facilitates transactions with commission) ✓ 适用 (Yes) [1]
餐厅自建订餐系统 (Restaurant Self-Built Systems) 单一餐厅直接销售自己的产品和服务 (Single restaurant directly selling own products/services) ✗ 不适用 (No) [1]
信息展示网站 (Information Display Websites) 仅展示餐厅信息，无在线交易功能 (Only displays restaurant information, no online transaction capability) ✗ 不适用 (No) [1]
支付网关服务 (Payment Gateway Services) 专门处理支付，不参与交易撮合 (Specialized payment processing, no transaction matching) ✗ 不适用 (No) [1]
重要门槛 (Important Thresholds): 英国未采纳OECD建议的100万欧元交易额豁免门槛，所有符合定义的平台均需合规，但个别卖家年交易少于30笔且总收入低于€2,000(约£1,700)可豁免报告 (UK did not adopt OECD’s €1 million turnover exemption threshold. All qualifying platforms must comply, but individual sellers with less than 30 transactions and total income below €2,000 (approximately £1,700) annually may be exempt from reporting)[1]

🍽️ 第二部分：对餐饮商家的影响 (Part 2: Impact on Restaurant Merchants)

关键影响 (Key Impact): 餐饮商户通过平台获得的订单收入将变得”更透明”，平台需要向HMRC年度报告商户交易数据，商户面临更严格的税务合规要求和稽查风险 (Restaurant revenue through platforms becomes “more transparent” as platforms must annually report merchant transaction data to HMRC, merchants face stricter tax compliance requirements and audit risks)[1]

数据收集要求 (Data Collection Requirements)

必须提供信息 (Required Information)

  • 个人卖家 (Individual Sellers): 姓名、住址、出生日期、国家保险号(NI) (Name, address, date of birth, National Insurance number)[1]
  • 企业商户 (Business Merchants): 法人实体名称、主要营业地址、公司注册号或税号 (Legal entity name, main business address, company registration number or tax number)[1]
  • 银行详细信息 (Bank Details): 用于收款的银行账户信息 (Bank account information for receiving payments)[1]
  • 税务识别号码 (Tax Identification Numbers): 所有相关税务编号 (All relevant tax identification numbers)[1]

⚠️ 不配合后果 (Non-Compliance Consequences)

如果商户不提供或不及时更新这些信息，平台可能无法让其继续运营，因为运营商有法定义务确保卖家信息完整准确 (If merchants fail to provide or update this information, platforms may be unable to allow continued operation as operators have legal obligations to ensure complete and accurate seller information)[1]

报告流程和门槛 (Reporting Process and Thresholds)

豁免门槛-交易量 (Exemption-Transactions)
< 30笔
年交易次数 (Annual transactions)[1]
豁免门槛-收入 (Exemption-Revenue)
< £1,700
年收入 (Annual revenue)[1]

年度报告时间表 (Annual Reporting Schedule)

  • 报告周期 (Reporting Period): 日历年（1月1日至12月31日）(Calendar year: January 1 to December 31)[1]
  • 提交截止日期 (Submission Deadline): 每年1月31日前 (Before January 31 annually)[1]
  • 数据内容 (Data Content): 总收入、交易笔数、平台代扣费用 (Total revenue, transaction count, platform deductions)[1]
  • 商户副本 (Merchant Copy): 平台需向商户提供已上报数据的副本 (Platforms must provide merchants with copies of reported data)[1]

税务合规风险评估 (Tax Compliance Risk Assessment)

🎯

收入透明化 (Revenue Transparency)

HMRC可直接获取平台报告数据，与商户自报收入交叉验证 (HMRC can directly access platform reported data for cross-verification with merchant self-reported income)[1]

⚖️

稽查风险增加 (Increased Audit Risk)

申报数据不符将引起税务稽查，隐瞒线上收入空间大大压缩 (Data discrepancies will trigger tax audits, space for concealing online income greatly reduced)[1]

💰

处罚责任 (Penalty Liability)

瞒报收入面临补缴税款、利息和罚款风险 (Underreporting income faces risks of back taxes, interest and penalties)[1]

商户影响程度分析 (Merchant Impact Level Analysis)

数据来源 (Data Source): 基于法规条文分析和行业评估 (Based on regulatory text analysis and industry assessment)[1]

🖥️ 第三部分：对平台运营商的影响 (Part 3: Impact on Platform Operators)

严重后果 (Serious Consequences): 小型外卖平台未依法申报可面临最高£5,000初次违约罚款，持续违规每日追加最高£600罚款，累积处罚可能威胁平台生存 (Small delivery platforms failing to comply face up to £5,000 initial violation penalty, with continued non-compliance resulting in up to £600 daily additional penalties, cumulative penalties may threaten platform survival)[1]

合规义务详解 (Detailed Compliance Obligations)

1. 平台注册义务 (Platform Registration Obligation)

必须向HMRC通知平台运营商身份，无论应报告或豁免状态 (Must notify HMRC of platform operator status, whether reporting or exempt)[1]

2. 尽职调查要求 (Due Diligence Requirements)

收集验证卖家身份和税务信息，确保信息完整准确 (Collect and verify seller identity and tax information, ensure information completeness and accuracy)[1]

3. 年度报告义务 (Annual Reporting Obligation)

每年1月31日前向HMRC提交上年度卖家交易数据 (Submit previous year seller transaction data to HMRC before January 31 annually)[1]

4. 记录保存要求 (Record Keeping Requirements)

维护详细交易记录和卖家信息档案 (Maintain detailed transaction records and seller information files)[1]

详细处罚结构 (Detailed Penalty Structure)

违规类型 (Violation Type) 处罚金额 (Penalty Amount) 参考 (Ref)
未通知HMRC身份 (Failed to notify HMRC status) 最高£1,000 (Up to £1,000) [1]
未提交年度报告 (Failed to submit annual report) 最高£5,000 (Up to £5,000) [1]
持续违规 (Continued non-compliance) 最高£600/日 (Up to £600/day) [1]
卖家记录缺陷 (Defective seller records) 最高£100/条 (Up to £100/record) [1]

⚠️ 小型平台风险警示 (Small Platform Risk Alert)

累积罚款和法律制裁可能对小型平台生存构成威胁。任何较大额罚金都可能难以承受，并损害声誉，导致商户流失 (Cumulative penalties and legal sanctions may threaten small platform survival. Any substantial penalty may be difficult to bear and damage reputation, leading to merchant loss)[1]

平台运营成本分布 (Platform Operational Cost Distribution)

数据来源 (Data Source): 基于合规要求成本评估 (Based on compliance requirement cost assessment)[1]

🔥 重点关注

🚨 HMRC执法行动统计与实时数据 (HMRC Enforcement Statistics & Real-Time Data)

执法升级警报 (Enforcement Escalation Alert): 早在2025年1月31日首次平台数据报告截止日期之前，HMRC就已开始积极执法。超过4,000名通过各类在线平台交易的商家被标记为涉嫌低报收入，约500名税务代理收到HMRC通知 (Even before the January 31, 2025 first platform data reporting deadline, HMRC had already begun active enforcement. Over 4,000 traders across various online platforms were flagged for suspected underreporting, with approximately 500 tax agents receiving HMRC notifications)[1][2][3]

📊 官方执法数据 (Official Enforcement Data)

被标记调查商家 (Flagged Businesses)
4,000+
涉嫌收入少报 (Suspected underreporting)[1]
税务代理通知 (Tax Agent Notifications)
500
收到HMRC合规提醒 (Received HMRC compliance reminders)[1]
提醒函发送 (Nudge Letters Sent)
数千封
敦促检查并补报收入 (Urging income review and correction)[1][2]

🎯 重点监管领域 (Focus Areas)

  • 主要平台审计 (Major Platform Audits): Just Eat, Deliveroo, Uber Eats数据审计已开始 (Data audits have begun)[1][3]
  • 数据交叉验证 (Data Cross-Verification): 平台报告与银行存款、信用卡支付记录比对 (Platform reports vs bank deposits and card payment records)[1][3]
  • 收入差异分析 (Income Discrepancy Analysis): 自报收入与平台数据比较 (Self-reported income vs platform data comparison)[1]
  • VAT合规检查 (VAT Compliance Checks): 增值税申报准确性审查 (VAT filing accuracy reviews)[1]

📅 执法时间线与方法 (Enforcement Timeline & Methods)

2025年1月前 (Pre-January 2025)

  • • 4,000+商家被标记调查 (4,000+ businesses flagged)[1]
  • • 500税务代理收到通知 (500 tax agents notified)[1]
  • • 提醒函广泛发送 (Widespread nudge letters sent)[1][2]

2025年1月31日后 (Post-January 31, 2025)

  • • 首批平台数据正式提交 (First platform data officially submitted)[1]
  • • HMRC开始系统性数据分析 (HMRC begins systematic data analysis)[1]
  • • 主要平台审计启动 (Major platform audits initiated)[3]

2025年3月后 (Post-March 2025)

  • • Just Eat、Deliveroo、Uber Eats记录审计进行中 (Audits of major platforms ongoing)[3]
  • • 数据匹配分析全面展开 (Comprehensive data matching analysis)[3]
  • • 针对性调查和处罚行动 (Targeted investigations and penalty actions)[1]

⚠️ 预期发展 (Expected Developments)

随着HMRC对平台数据的持续分析，更精准的执法行动和处罚案例将逐渐显现，对整个餐饮行业产生警示效应 (As HMRC continues analyzing platform data, more precise enforcement actions and penalty cases will emerge, creating deterrent effects across the restaurant industry)[1]

🔍 HMRC数据匹配能力详解 (HMRC Data Matching Capabilities)

最新进展 (Latest Development): HMRC已开始审计来自Just Eat、Deliveroo和Uber Eats的记录，并将这些数据与银行存款和银行卡支付信息进行比对，建立了强大的数据交叉验证体系 (HMRC has started auditing records from Just Eat, Deliveroo and Uber Eats, cross-referencing with bank deposits and card payments, establishing a powerful data cross-verification system)[3]

🎯 数据来源 (Data Sources)

  • 平台交易数据 (Platform Transaction Data): Just Eat、Deliveroo、Uber Eats完整交易记录 (Complete transaction records from major platforms)[1][3]
  • 银行对账单数据 (Bank Statement Data): 实际收款记录与申报收入交叉验证 (Actual payment records cross-verified with declared income)[3]
  • 信用卡支付记录 (Credit Card Payment Records): 消费者支付流水监控 (Consumer payment flow monitoring)[3]
  • 国际平台数据 (International Platform Data): 海外收入追踪能力 (Offshore income tracking capabilities)[1]

⚙️ 分析技术 (Analysis Technologies)

  • 实时数据匹配 (Real-time Data Matching): 自动识别收入差异 (Automatic income discrepancy identification)[1]
  • 人工智能辅助 (AI-Assisted Analysis): 模式识别和风险评估 (Pattern recognition and risk assessment)[1]
  • 多维度交叉验证 (Multi-dimensional Cross-verification): 时间、金额、频次综合分析 (Time, amount, frequency comprehensive analysis)[3]
  • 预测性分析 (Predictive Analytics): 识别高风险纳税人 (High-risk taxpayer identification)[1]

📈 执法行动影响趋势 (Enforcement Action Impact Trends)

数据来源 (Data Sources): 基于HMRC执法报告和行业观察 (Based on HMRC enforcement reports and industry observations)[1][2][3]

📚 详细数据来源声明 (Detailed Data Sources Declaration)

[1] HMRC. Reporting rules for digital platforms. GOV.UK. 2023-2024. 包含HMRC执法权力、处罚结构、4,000+商家标记数据、500税务代理通知等统计信息 (Official UK Platform Operators Regulations 2023 document containing HMRC enforcement powers, penalty structures, 4,000+ flagged businesses, 500 tax agent notifications)

[2] Churchill Taxation文章: “HMRC sends ‘nudge’ letters to online sellers” – 提醒函发送统计和截至2023年4月5日在线平台收入处理指南 (HMRC nudge letters statistics and online platform income guidance up to April 5, 2023)

[3] Reg-Tech文章: “HMRC fast food crackdown has begun” – Just Eat、Deliveroo、Uber Eats审计进展和数据交叉验证详情 (Just Eat, Deliveroo, Uber Eats audit progress and data cross-verification details)

🚀 第四部分：WhatFood解决方案优势 (Part 4: WhatFood Solution Advantages)

核心优势 (Core Advantage): WhatFood作为技术供应商，帮助餐厅打造自有品牌的独立订餐系统，相当于餐厅自有官网，只销售餐厅自己的食品和服务，不涉及第三方卖家，因此不属于法规定义的”平台运营商”，完全避开新规监管负担 (As a technology supplier, WhatFood helps restaurants build independent branded ordering systems equivalent to restaurant websites, selling only their own food and services without third-party sellers, thus not qualifying as “platform operators” under the regulations, completely avoiding new regulatory burdens)[1]

📋 WhatFood非平台定位详解 (WhatFood Non-Platform Status Explanation)

✅ 为何不属于”平台运营商” (Why Not a “Platform Operator”)

  • 单一商户模式 (Single Merchant Model): WhatFood提供的系统只销售餐厅自己的食品服务，不涉及第三方卖家 (Systems only sell restaurant’s own food/services, no third-party sellers)[1]
  • 技术供应商角色 (Technology Supplier Role): 类似网站开发工具，提供技术支持但不参与交易撮合 (Similar to website development tools, providing technical support without transaction matching)[1]
  • 无中介功能 (No Intermediary Function): 不持有消费者资金、不统一结算、无多边市场关系 (No consumer fund holding, no unified settlement, no multi-sided market relationships)[1]
  • 直接销售模式 (Direct Sales Model): 相当于餐厅将互联网当作销售工具自营业务 (Equivalent to restaurants using internet as sales tool for self-operation)[1]

📜 法规依据 (Regulatory Basis)

根据法规明确规定： (According to explicit regulations:)

“如果您只是通过自己的网站或App直接销售自己的商品或服务，则不属于需要注册报告的平台运营商范围”

“If you only sell your own goods or services directly through your own website or app, you do not fall within the scope of platform operators required to register for reporting”[1]
🛡️

规避监管负担

Avoid Regulatory Burden

无需尽职调查、年度报告和卖家数据申报义务 (No due diligence, annual reporting, or seller data filing obligations)[1]

💰

零佣金模式

Commission-Free Model

省去高达30%的第三方平台佣金抽成 (Save up to 30% third-party platform commission fees)[1]

🏪

品牌独立性

Brand Independence

完全掌控客户数据和品牌体验，不受平台规则限制 (Full control of customer data and brand experience, unrestricted by platform rules)[1]

⚙️

一站式技术方案

One-Stop Technical Solution

从开发部署到维护的完整技术服务 (Complete technical services from development to maintenance)[1]

💳

多元支付集成

Multi-Payment Integration

支持多种支付方式，资金直接结算至餐厅账户 (Support multiple payment methods, direct settlement to restaurant accounts)[1]

📊

深度数据分析

Deep Data Analytics

完整的经营数据掌控，助力精准营销决策 (Complete business data control for precise marketing decisions)[1]

🔧 核心服务内容 (Core Service Content)

  • 技术开发与维护 (Technical Development & Maintenance): 一站式网页/应用开发部署和日常维护 (One-stop web/app development and daily maintenance)[1]
  • 支付系统集成 (Payment System Integration): 多种支付方式集成与财务对接 (Multiple payment methods integration and financial connection)[1]
  • 数据分析报告 (Data Analytics Reports): 销售数据、客户分析等经营洞察 (Sales data, customer analytics and business insights)[1]
  • 营销工具套件 (Marketing Tool Suite): 优惠券、会员系统、推荐奖励等 (Coupons, membership systems, referral rewards etc.)[1]

📈 商业价值实现 (Business Value Realization)

  • 盈利能力提升 (Profitability Enhancement): 节省平台佣金，提高单笔订单留存收入 (Save platform commissions, increase order revenue retention)[1]
  • 客户资产沉淀 (Customer Asset Accumulation): 完全掌握客户数据和关系 (Complete control of customer data and relationships)[1]
  • 运营效率优化 (Operational Efficiency Optimization): 数据驱动的精细化运营 (Data-driven refined operations)[1]
  • 品牌价值建设 (Brand Value Building): 独立品牌形象和差异化体验 (Independent brand image and differentiated experience)[1]

📝 总结与建议 (Conclusion and Recommendations)

法规影响总结 (Regulatory Impact Summary)

英国《平台运营商法规2023》的实施标志着数字经济税务监管的重大变革。传统第三方外卖平台将承担沉重的合规报告职责，餐饮商户面临前所未有的税务透明度要求和执法压力 (The implementation of UK Platform Operators Regulations 2023 marks a major transformation in digital economy tax regulation. Traditional third-party delivery platforms will bear heavy compliance reporting responsibilities, while restaurant merchants face unprecedented tax transparency requirements and enforcement pressure)[1]。

关键影响数据 (Key Impact Data)

  • 4,000+商家已被HMRC标记调查 (4,000+ businesses flagged by HMRC)[1]
  • 平台违规最高面临£5,000+每日£600罚款 (Platforms face up to £5,000 + £600 daily penalties)[1]
  • 传统平台佣金成本高达30% (Traditional platform commission costs up to 30%)[1]

WhatFood战略价值 (WhatFood Strategic Value)

通过WhatFood的自建订餐系统解决方案，餐厅可以另辟蹊径——构建独立的线上订餐渠道，既避开平台监管负担和佣金压力，又掌握品牌自主权和客户数据，实现可持续的盈利增长 (Through WhatFood’s self-built ordering system solution, restaurants can chart an alternative course—building independent online ordering channels that avoid platform regulatory burdens and commission pressure while gaining brand autonomy and customer data control for sustainable profit growth)[1]。

核心竞争优势 (Core Competitive Advantages)

  • 完全避开法规监管范围 (Complete avoidance of regulatory scope)[1]
  • 零平台佣金模式 (Zero platform commission model)[1]
  • 100%数据和客户掌控 (100% data and customer control)[1]
  • 独立品牌建设机会 (Independent brand building opportunity)[1]
前瞻性建议 (Forward-Looking Recommendation): 在新法规时代下，餐饮企业应积极考虑数字化转型策略，通过自建订餐系统既能合法合规经营，又能最大程度掌控业务命脉，实现长远可持续发展 (In the new regulatory era, restaurant businesses should actively consider digital transformation strategies. Through self-built ordering systems, they can operate legally and compliantly while maximizing control over their business lifeline for long-term sustainable development)[1]

📚 参考文献 (References)

  1. [1] HMRC Reporting rules for digital platforms. GOV.UK. 2023-2024. https://www.gov.uk/government/publications/reporting-rules-for-digital-platforms/reporting-rules-for-digital-platforms
  2. [2] UK Government. The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023. SI 2023/817. 2023. https://www.legislation.gov.uk/uksi/2023/817
  3. [3] UK Government. Technical amendments to the reporting rules for digital platforms. 2024. https://www.gov.uk/government/publications/technical-amendments-to-the-reporting-rules-for-digital-platforms/reporting-rules-for-digital-platforms
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