The platform economy has led to an unjustified distortion of competition between supplies performed through online platforms that escape VAT taxation and supplies performed in the traditional economy that are subject to VAT. The distortion has been most acute in the two largest sectors of the platform economy behind e-commerce, namely the short-term accommodation rental sector and the sector of passenger transport by road. It is recognised, however, that that disparity can be more apparent in some Member States than in others.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
