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ViDA: Platform economy: main changes for accommodation and passenger transport

The EU Commission has proposed that EU or non-EU established platforms, that facilitate short-term accommodation rental (defined as maximum 45 days of uninterrupted rental with or without the provision of ancillary services) and transport, are liable for VAT as a “deemed supplier” on the supply of these services to B2C and B2B platform users.

However, this is only the case where the services are:

  • Provided by underlying suppliers who, broadly speaking, are not registered for VAT; and
  • The services are vatable.

Source Deloitte


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