# 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.

## 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: VAT simplifications from 1 July 2028 that reduce, but do not remove, the need for registrations in several Member States.
- [Reverse charge](/resources/glossary/reverse-charge): VAT mechanism where the buyer accounts for VAT instead of the seller.