- EU Commission proposing “deemed supplier” VAT rules for platforms facilitating EU short stay accommodation and passenger transport supplies
- Decision on the proposal will not be made this year
- Implementation of the proposal will be delayed beyond 2025 if approved
- Extension of EU One Stop Shop VAT simplification scheme postponed until 2026 at the earliest
- EU obligations around digital reporting (DAC-7) also delayed
- Delays provide more time to raise awareness and encourage operators to be prepared for the impact on VAT.
Source: centurionvat.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
