ViDA: Implementation ”Platform Economy” in the Member States

Last update: June 15, 2026

Background: ViDA – Platform Economy

Status on the implementation of ViDA Pillar 2: Platform Economy

Implementation in the EU Member States

ViDA Platform Economy:
EU Member State Implementation Status

Deemed Supplier Regime for Short-Term Accommodation & Passenger Transport
Status as of 15 June 2026

Executive Summary

The ViDA (VAT in the Digital Age) package was formally adopted on 11 March 2025 and published in the Official Journal on 25 March 2025. Pillar 2 – Platform Economy introduces a deemed supplier regime (DSR) for digital platforms facilitating short-term accommodation rentals (max. 30 nights) and passenger transport by road.
Key dates: Voluntary adoption by Member States from 1 July 2028; mandatory compliance by all 27 Member States from 1 January 2030. Member States wishing to opt for the voluntary July 2028 launch should confirm by July 2027.
National transposition deadline: 31 December 2027. The European Commission published draft Explanatory Notes in Q1 2026, with final versions expected by end of 2026 or early 2027. The 2026 Work Programme (published 22 May 2026) confirms that 12 EU countries have already requested technical support under the Technical Support Instrument.
Member States have significant flexibility in implementation: they can define criteria, conditions and limitations on what constitutes a taxable supply of short-term accommodation rental; they may exclude supplies made under the SME special scheme; and the definition of short-term accommodation is capped at 30 nights.

Status Legend:

🟢 Active Transposition: Draft legislation published or under parliamentary review

🟡 Consultation / Planning: Public consultation launched or formal planning announced

🔴 No Public Action Yet: No publicly visible transposition steps as of June 2026

Country-by-Country Overview: ViDA Platform Economy Implementation

🟢 Member States with Active Transposition

🇧🇪 Belgium

Belgium is one of the first EU Member States to formally begin transposing ViDA. The Council of Ministers approved a preliminary draft law on 22 May 2026, focusing on Article 2 (effective 1 January 2027) covering OSS and platform/deemed supplier rules for e-commerce, and Article 4 (effective 1 July 2029) eliminating call-off stock scheme obligations.
Belgium is positioned as a leading template for ViDA implementation, building on its existing B2B e-invoicing mandate (live since 1 January 2026) and mature Peppol infrastructure. Operating models developed in Belgium could be applied across other EU entities.
Platform economy deemed supplier rules: Belgium’s draft law addresses the deemed supplier regime as part of its Article 2 transposition. Final decision on voluntary early adoption (1 July 2028) or mandatory deadline (1 January 2030) is pending.

📎 VATupdate – Belgium Pioneers ViDA Transposition

🇨🇿 Czech Republic

The Czech Ministry of Finance submitted Bill No. 318/26 to transpose Directive (EU) 2025/516 into national law. The bill introduces changes affecting digital platforms, OSS reporting, energy supplies, and the movement of own goods, with a general entry into force on 1 January 2027.
Key measures include expansion of the deemed supplier regime (shifting VAT liability to electronic interface operators for supplies by foreign sellers to non-taxable persons), clarification of place-of-supply and reporting rules under OSS, and harmonization of the date of supply for OSS transactions.
The bill also repeals the call-off stock regime from 1 July 2028 (with transitional use until 30 June 2029) and introduces a new regime governing movements of own goods.

📎 Global VAT Compliance – Czech ViDA Implementation Bill

🇵🇱 Poland

Poland has published a draft act (status: 30 April 2026 – opinion stage) to implement the ViDA package, with most changes effective from 1 January 2027. The draft focuses on refining e-commerce OSS rules, expanding scope, and clarifying the deemed supplier regime.
Key proposed changes include: extending the deemed supplier regime to supplies within the EU to taxable/non-taxable persons; revising the €10,000 threshold calculation for intra-Community distance sales; making EU OSS registration an automatic election for consumption-country taxation.
Additional measures: abolish website requirement for non-EU OSS/IOSS registration; extend EU OSS to B2C energy supplies; exclude small exempt taxpayers from IOSS; repeal call-off stock regime in stages. Poland’s KSeF e-invoicing system is confirmed ViDA-compatible.

📎 VATupdate – Poland Aligns VAT Rules with ViDA

🇪🇸 Spain

Spain’s Council of Ministers approved a preliminary draft bill (Anteproyecto de Ley) on 25 November 2025 to transpose the first wave of ViDA into national law. The draft was published for public hearing on 1 December 2025. This first wave focuses on OSS clarifications, non-Union OSS scope broadening, and VAT refund requirements.
Spain has announced it will request a derogation under Art. 395 of the VAT Directive to apply the deemed supplier regime for platforms BEFORE the 1 July 2028 voluntary date – potentially making it the first Member State to implement Pillar 2 platform economy rules. The Spanish hotel association (HOTREC) strongly supports this early adoption.
Spain’s existing real-time reporting system (SII) must align with EU standards by 1 January 2035. The platform deemed supplier rules and cross-border DRR were not included in the first-wave draft but will follow in subsequent legislative phases.

📎 KPMG – Spain: Adoption of the ViDA Package

🟡 Member States in Consultation / Planning Phase

🇳🇱 Netherlands

The Dutch government launched an online public consultation on the implementation of ViDA platform economy rules in November 2025. The Netherlands intends to be an early adopter, implementing the deemed supplier rule on 1 July 2028 (the earliest possible date).
Key policy choice: the Netherlands has opted NOT to apply the deemed supplier rule when the service provider uses the SME scheme for passenger transport by road, as the government believes there is no distortion of competition in this sector. Drivers under the SME scheme would not charge VAT.
The government has published its interpretation of the rental exemption exception: short-term accommodation is currently defined as stays of up to six months in the hotel/holiday sector, but ViDA’s 30-night threshold will apply. The consultation provides contours of the future legislation.

📎 BDO Netherlands – Platform Economy ViDA Consultation

🇮🇹 Italy

Italy is actively monitoring ViDA implementation and the EU Commission updated its 2026–early 2027 implementation plan with Italy closely tracking developments. Italy’s existing SDI (Sistema di Interscambio) e-invoicing clearance platform is confirmed as fully ViDA-compatible.
Italy is listed among the Member States that have started ViDA transposition work. Given Italy’s mature e-invoicing infrastructure (mandatory B2B since 2019) and its experience with platform reporting under DAC7, the country is well-positioned for the deemed supplier regime.
Italy must align its existing domestic real-time reporting system with EU DRR standards by 1 January 2035. No specific draft legislation on the platform economy deemed supplier regime has been publicly released as of June 2026; detailed transposition is expected in 2027.

📎 VATupdate – Updated ViDA Implementation Plan (Italy)

🇲🇹 Malta

Malta is listed among the Member States tracking ViDA implementation. Malta’s VAT gap stands at 24.2% – among the highest in the EU – making ViDA a significant opportunity for revenue recovery. The Malta Institute of Taxation has published guidance on the ViDA work programme.
Malta has not yet announced its position on domestic e-invoicing or on voluntary early adoption (1 July 2028) of the platform economy deemed supplier rules. Deloitte Malta published a detailed compliance guide in April 2026 outlining the business impact.
Platforms like Airbnb and Uber operating in Malta will become deemed suppliers, simplifying compliance for smaller service providers. Malta must transpose ViDA into national law by 31 December 2027.

📎 Deloitte Malta – ViDA: VAT in the Digital Age

🇱🇹 Lithuania

Lithuania is listed among the Member States that have begun ViDA transposition activities. Lithuania has been an active participant in the EU Council working groups on ViDA implementation and in TADEUS summit discussions.
Lithuania’s platform economy is growing, particularly in short-term accommodation and ride-sharing services. The deemed supplier regime will have a notable impact on platforms operating in the Lithuanian market, especially in Vilnius’s tourism sector.
No specific draft legislation on platform economy deemed supplier rules has been publicly released as of June 2026. Lithuania must transpose all ViDA provisions into national law by 31 December 2027, with platform economy rules mandatory by 1 January 2030.

📎 EU Official – ViDA Package (Directive 2025/516)

🔴 Member States – No Public Transposition Action Yet (as of June 2026)

Note: The following Member States have not yet publicly released draft legislation or launched formal consultations specifically on the ViDA Platform Economy (Pillar 2) deemed supplier regime. All must transpose by 31 December 2027 and comply by 1 January 2030 at the latest. These countries may have internal preparatory work underway or may have requested technical support from the European Commission (12 countries have done so under the Technical Support Instrument).

🇦🇹 Austria

Austria has not yet published specific draft legislation for ViDA platform economy transposition. Austria’s existing VAT system already imposes registration obligations on short-term accommodation providers, providing a baseline for deemed supplier integration.
Austria uses the Peppol framework and EN 16931 standards for e-invoicing, which are confirmed ViDA-compatible. The country is expected to align transposition with its broader digital tax reform agenda.
Transposition deadline: 31 December 2027. Deemed supplier rules: voluntary from 1 July 2028, mandatory by 1 January 2030. Austria must communicate its criteria for short-term accommodation to the VAT Committee before 1 July 2028.

ViDA: Implementation ”Platform Economy” in the Member States

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