Council Implementing Regulation (EU) 2025/518 of 11 March 2025 amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes
- The Council Implementing Regulation (EU) 2025/518 amends Regulation (EU) No 282/2011 to clarify information requirements for VAT schemes, particularly concerning the deemed-supplier model for electronic interfaces facilitating short-term accommodation rentals and passenger transport services.
- The regulation defines the term “facilitate” and outlines that taxable persons who use electronic platforms to provide these services will not be liable for VAT if they can demonstrate reliance on accurate information from the underlying suppliers.
- It introduces new obligations for record-keeping by deemed suppliers under the one-stop shop (OSS) simplification scheme, requiring them to maintain additional data on underlying suppliers to assist in combating VAT fraud, with amendments set to take effect on July 1, 2028.
Source eur-lex.europa.eu
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