European Union: Council Directive (EU) 2025/516 amending Directive 2006/112/EC under VAT Rules in the Digital Age (ViDA) including expansion of the one stop shop (OSS) and new supplier obligations for accommodation and transport platforms enters into force
Description
Council Directive (EU) 2025/516 amending Directive 2006/112/EC under VAT Rules in the Digital Age (ViDA) including expansion of the one stop shop (OSS) and new supplier obligations for accommodation and transport platforms enters into force
On 1 July 2028, Article 3 of Council Directive (EU) 2025/516 entered into force. The Directive provides for the application of the deemed supplier model to electronic platforms facilitating the rental of short-term accommodation of up to 30 consecutive nights in the same establishment and to platforms facilitating the carriage of passengers by road within the European Union. The amendments delineate the circumstances in which the platform is to be regarded as having received and supplied the underlying service for VAT purposes. The article introduces specific place-of-supply rules for facilitation services provided by platforms and exempts the upstream supply of those services to platforms acting as deemed suppliers. It also updates requirements for invoice content and recapitulative statements. Platforms not subject to the deemed supplier rules are required to maintain detailed records of all transactions they facilitate, including those involving exempt or non-taxable suppliers.
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