We would stress that currently these are still proposed rather than definite changes. Where online platforms are used to facilitate taxable sales of either short-term accommodation or transport in the EU, with effect from 1 January 2025 the platform would become the “deemed supplier” for VAT purposes, which means that it would be responsible for accounting for VAT on supplies that previously were not taxed because the actual supplier was not VAT registered either as a small business or as a private homeowner.
Source: centurionvat.com
