Under the EU’s ViDA initiative, new VAT rules from March 2025 make platforms in the accommodation and transport sectors liable for VAT on short-term stays (≤30 nights) and road transport, unless the supplier provides a valid VAT/OSS ID or qualifies under an SME scheme. B2C services are taxed where used, B2B where the recipient is based. Platforms must keep transaction records for 10 years. The rules aim to modernize VAT compliance but may vary across Member States, requiring platform system updates.
Source: www.fiscal-requirements.com
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