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ViDA Pillar 3: Platform Economy

ViDA Pillar 3: deemed-supplier VAT rules for covered accommodation and passenger-transport platforms from 1 July 2028, with an optional delay to 1 January 2030.

Definition

ViDA Pillar 3: deemed-supplier VAT rules for covered accommodation and passenger-transport platforms from 1 July 2028, with an optional delay to 1 January 2030.

Explanation

Platforms collect and remit VAT on behalf of underlying providers (often unregistered hosts/drivers), removing the current VAT loophole.

Member States may delay these platform measures until 1 January 2030. Check the national implementation before changing tax treatment.