Under VAT in the digital age (or ViDA) new rules will apply for the platform economy, in particular for the accommodation and passenger transport sector. The rules were formally adopted on 11 March 2025 and published in the Official Journal of the European Union on 25 March 2025. The new rules consist of two parts: the introduction of a deeming provision and a new place of supply rule for facilitation services.
- Deeming provision
- Place of supply of facilitation services
- Record keeping
Source: BDO NL
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