In order to address the distortion of competition in the short-term accommodation rental sector and the sector of passenger transport by road, rules should be laid down to change the role that platforms play in the collection of VAT, in becoming the deemed supplier. Under the deemed-supplier model, which is a legal fiction having no impact on rules outside the VAT legislation, platforms should be required to charge VAT where underlying suppliers do not charge VAT because they are, for example, non-taxable persons or taxable persons availing themselves of the special scheme for small enterprises.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
