Uber is a highly profitable and influential digital platform in the sharing economy, with significant impact on the development of this sector. Its relevance has been a key topic of discussion in Ireland, particularly between taxi drivers and competing digital platforms. The Revenue Authority is also grappling with the VAT liability associated with Uber’s facilitation services, as Uber has not charged local VAT on its commissions, leaving its users (taxi drivers) to handle this responsibility.
Source 1stopvat
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