New VAT Rules: When Marketplaces Must Account for VAT Instead of Individual Sellers

• VAT responsibility may shift from sellers to electronic marketplaces, requiring some platforms to account for VAT themselves.
• Marketplaces are deemed suppliers when facilitating electronic services by non-residents or goods/services by resident non-registered suppliers (from 2026).
• Exceptions apply if the supplier is clearly identified, contracts are direct, and the marketplace does not control key terms or processes.
• Activities like payment processing, advertising, or redirecting customers do not make a marketplace a deemed supplier.
• Deemed suppliers must issue VAT invoices, file returns, pay VAT, maintain records, and handle VAT on cancellations/adjustments; food delivery and short-term accommodation platforms are notably affected.

Source: fiscal-requirements.com

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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