VAT Regulations for Digital Platforms: Deemed Reseller Models and Implications for Short-Term Rentals

• ViDA Directive proposes VAT treatment for platform economy to combat fraud and ensure equal treatment
• Deemed reseller model extended to online marketplaces for supplies within the EU from 2027
• Deemed reseller model also applies to short-term accommodation rental and passenger transport on digital platforms
• Exceptions for lessors/drivers who provide VAT-ID and declare VAT due
• Member States must apply deemed reseller model from 2030, can implement voluntarily from 2028

Source: kmlz.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.