The EU Commission has proposed that EU or non-EU established platforms, that facilitate short-term accommodation rental (defined as maximum 45 days of uninterrupted rental with or without the provision of ancillary services) and transport, are liable for VAT as a “deemed supplier” on the supply of these services to B2C and B2B platform users.
However, this is only the case where the services are:
- Provided by underlying suppliers who, broadly speaking, are not registered for VAT; and
- The services are vatable.
Source Deloitte
See also
- All you need to know about ViDA
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
