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EU VAT Expert Group – Subgroup Platform Economy – Agenda & Minutes of the 3rd meeting on Feb 22, 2021

1. APPROVAL OF THE AGENDA
The representatives in the sub-group did not raise any additional points for the agenda (document taxud.c.1(2021)915299).

2. NATURE OF THE MEETING
The meeting took place in the form of videoconference and was not open to the public.

3. DISCUSSION ON THE TOPIC IDENTIFIED AS FIRST PRIORITY – NATURE OF SUPPLY
Firstly, the delegates discussed the list of issues identified and to be addressed by the Sub-group. The Chair underlined that the list was a ‘work-in-progress’ document, and that should any further issues be identified or if the group faced time constraints, the list could be altered.
Following a brief discussion, and having prioritized the issues identified, the delegates agreed to first examine several examples on the issue of “nature of supply carried out by platforms to the user and the underlying supplier for the facilitation”. The discussions on this topic will continue during the 4th meeting, on 9 March 2021.

4. NEXT MEETING
The next meeting will take place on 9 March 2021.

5. LIST OF PARTICIPANTS
– Commission officials from DG TAXUD Unit C1 and C3;
– Representatives of Member States in the sub-group “VAT aspects of the Platform Economy” under the Group on the Future of VAT, as published in the Register of Commission Expert Groups1;
– Members of the sub-group “VAT aspects of the Platform Economy” under the VAT Expert Group, as published in the Register of Commission Expert Groups2.

Source Circabc

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