Nevertheless, where Member States consider that there is no such distortion of competition in their territory, it is appropriate to give them the possibility to exclude taxable persons availing themselves within their territory of the special scheme for small enterprises, which otherwise would be systematically caught under the deemed-supplier rule, from the scope of that rule. Member States should be able to establish the conditions under which that option is exercised. When exercising that option, Member States should be able to apply it in a way that does not cause any disproportionate administrative burden on the person supplying short-term accommodation rental services or passenger transport services by road, or on the taxable person facilitating such a supply. In that respect, requiring information necessary to establish whether the underlying supplier makes use of the special scheme for small enterprises should not be regarded as disproportionate. However, where a Member State avails itself of such an option, that is without prejudice to the general responsibility of the platforms to comply with the deemed-supplier rule.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
