Webinar VAT in the Digital Age:

Platform Economy (part 3)

The third webinar on ViDA will take place on April 12, 2023. The topic of this session is "Platform Economy."

In the ViDA proposals, the EU Commission builds on the success of the deemed supplier role for platforms under the IOSS scheme. What ViDA plans is an extension of this deemed supplier model to services. The focus is on transportation and accommodation activities, for example, someone renting out an apartment.

The proposal hopes to ensure equal treatment between the digital and traditional accommodation rental and passenger transport sectors by making platforms pay VAT. This would ensure an equal economic ecosystem with the local hotel and passenger transport sector.

In the webinar, we will discuss the status of platforms (or "electronic interfaces") since the introduction of the IOSS and OSS regulations in 2021 and elaborate on the (intended) benefits that the EU Commission expects from expanding the role of deemed supplier for platforms.