The Platform Economy: Challenges and Tax Implications under DAC7 and VAT

The digital economy, particularly through the phenomenon of ‘servitisation’ and the ‘platform economy’, has significantly transformed interactions between businesses, consumers, and tax administrations. This shift represents an evolution from a traditional ownership-based model to one centred on access to services. In this new landscape, consumers benefit from improved accessibility and usage conditions for goods and services, while businesses gain new opportunities to diversify their revenue streams.