Platforms are gaining an increasing role in the economy. The platforms connect (underlying) sellers and buyers. These platforms are not only used to sell goods via the internet (e-commerce), but also to provide various services (a so-called ‘sharing economy’).
First, an overview is given of the VAT obligations of an online platform that facilitates sales of goods or services. Second, the recent Fenix case (C-695/20) of the ECJ is explained. Last, the article briefly looks at the new proposed VAT rules for platforms, which are supposed to become effective from 2025 if approved by the EU institutions and the member states.
Source Grant Thornton
See also ECJ C-695/20 (Fenix International) – Judgment – Art. 9a of the Implementing Regulation is valid
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