- 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.
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