VATupdate

Share this post on

Newly proposed VAT rules for sharing economy platforms – some fine-tuning needed?

The focus of this contribution are the newly proposed rules for the sharing platform economy under the VAT in the Digital Age (ViDA) reform package, published on 8 December 2022 by the European Commission. The proposed rules envisage the introduction of a new Article 28a into the VAT Directive stipulating: “Notwithstanding Article 28, a taxable person who facilitates, through the use of an electronic interface such as a platform, portal, or similar means, the supply of short-term accommodation rental, as referred to in Article 135(3), or passenger transport, shall be deemed to have received and supplied those services themselves…”.

Source Kluwertaxblog


Join the LinkedIn Group on VAT in the Digital Age (VIDA), click HERE

Join the Linkedin Group on VAT/GST and E-Commerce HERE

Sponsors:

VAT news
VAT news

Advertisements:

  • vatcomsult