During its meeting on May 11 and October 5, 2020, the EU VAT Expert Group discussed two documents related to the Platform economy.
The key issues at stake with the paltform economy are the following:
- As regards the transactions between the provider and the user, the key issue is the provider’s status: is the provider a taxable person for VAT purposes or not;
- As regards the transactions between the EI and the provider and between the EI and the user, the key issue is the nature of the service supplied by the EI to the provider and/or user;
- The role of the EI in securing collection of the VAT due.
