Summary
- The Commission circulated a second draft of the Platform Economy Explanatory Notes; the Deemed Supplier Mechanism becomes voluntary July 2028 and mandatory January 2030. [vatcalc.com]
- Key concern: the obligation for underlying suppliers to provide a valid VAT ID, and the burden of validating VAT numbers across all 27 Member States (many want ≥12 months to implement). [vatcalc.com]
- Further clarity is requested on Article 28 vs 28a, the new Article 46a place‑of‑supply rules, and which platform is the deemed supplier in multi‑platform supplies — comments due end of July 2026. [vatcalc.com]
Source:
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