Important VAT developments – targeted at Airbnb and travel sector. Be aware and get ready!
If you are an intermediary/agent and operate a platform through which individuals or businesses can book accommodation or passenger transport in the EU, then you need to start getting ready for new rules that are expected to require you to pay VAT on the underlying supplies of accommodation or transport in the EU. These changes won’t just apply to the likes of Airbnb, booking.com and Uber but also to for example, businesses that act as agent for villa owners in Spain and operate an online booking system.
Source Macintyrehudson