Late last year, we shared the news that the European Commission had published proposals to make travel booking “platforms” pay local EU VAT from 1 January 2025 in certain circumstances. The proposal is that online platforms located anywhere in the world, including the UK, will be required to pay EU VAT when:
- Their platform provides the means to sell short term accommodation rental or passenger transport;
- The platform acts as disclosed agent;
- The accommodation/transport service is in the EU; and
- The service provider (or principal supplier) itself does not pay VAT.
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