# ViDA Pillar 3: Platform Economy

ViDA Pillar 3: digital platforms in short-term accommodation and passenger transport become deemed VAT supplier from January 2030.

## Definition

ViDA Pillar 3: digital platforms in short-term accommodation and passenger transport become deemed VAT supplier from 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 opt-in earlier; affected sectors are sharply defined as STR (short-term rental, max 30 nights) and passenger road transport.

## Related resources

- [EU mandate guide](/resources/compliance/european-e-invoicing-mandate)

## Related terms

- [ViDA](/resources/glossary/vida): VAT in the Digital Age: EU initiative driving e-invoicing and digital reporting requirements.
- [ViDA Pillar 2: Single VAT Registration](/resources/glossary/vida-svr): ViDA Pillar 2: extends OSS/IOSS so that businesses register for VAT once and report all EU sales through a single Member State.
- [Reverse charge](/resources/glossary/reverse-charge): VAT mechanism where the buyer accounts for VAT instead of the seller.