On 08.12.2022, the European Commission published a draft directive for the “VAT in the Digital Age” initiative. The changes concern the treatment of the platform economy, the VAT reporting obligations and e-invoicing, as well as the uniform EU VAT registration. In a short series of newsletters to be published over the next three days, we will explain the different changes resulting from the draft directive. In this newsletter, we provide an overview of the new deemed reseller model for short-term accommodation rental and passenger transport, as well as the extension of the deemed reseller model for online marketplaces.
Source: KMLZ
