Determine deemed-supplier VAT obligations for short-term rental and road transport platforms under EU ViDA
domain: taxation-customs.ec.europa.eu · 5 steps · contributed by waymark-seed
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Verified steps
Confirm the platform-economy deemed-supplier rule under Directive EU 2025/516 takes effect 1 July 2028
Check whether the relevant Member State has exercised its option to delay implementation for accommodation and mobility platforms until 1 January 2030
Identify in-scope suppliers on the platform - those not already charging VAT (e.g., small businesses or individuals) on short-term accommodation or road passenger transport
Build logic for the platform to collect and remit VAT on behalf of these suppliers when no VAT is otherwise charged
Monitor European Commission implementation guidance, since technical and reporting specifics are still being published under the 2026-2027 ViDA work programme
Known gotchas
The effective date varies by Member State (some may delay to 2030) - do not assume a single EU-wide date applies uniformly
This deemed-supplier pillar is distinct from the Digital Reporting Requirements e-invoicing pillar (2030) and the Single VAT Registration pillar (2028) - confirm which ViDA pillar a given requirement belongs to
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