- ViDA Directive proposes VAT treatment for platform economy to combat fraud and ensure equal treatment
- Deemed reseller model extended to online marketplaces for supplies within the EU from 2027
- Deemed reseller model also applies to short-term accommodation rental and passenger transport on digital platforms
- Exceptions for lessors/drivers who provide VAT-ID and declare VAT due
- Member States must apply deemed reseller model from 2030, can implement voluntarily from 2028
Source: kmlz.de
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.
Latest Posts in "European Union"
- Commission proposes plan to protect EU steel industry from unfair impacts of global overcapacity
- European Commission Reviews EU Member States’ Use of VAT Rate Derogations
- Comments on ECJ C-535/24 (Svilosa) – VAT Deduction on Recovery Actions Not Considered Taxable Service
- CJEU Case C-726/23: Arcomet Towercranes Decision Clarifies Intra-Group VAT and Transfer Pricing Rules
- EU and Morocco reach agreement to extend preferential tariff treatment to Western Sahara
