The Timeline in Context
The change will make the short-term accommodation and passenger transport marketplaces/digital platforms to take on the role of deemed suppliers and responsible for VAT collection on the underlying supplies. It will come in two stages:
1 July 2028: marketplaces/digital platforms can opt to be the deemed suppliers voluntarily
1 January 2030: the deemed suppliers rule become mandatory
What’s Actually Changing?
The New “Deemed Supplier” Rule
Short-term accommodation rental and passenger transport platforms will become the deemed supplier for VAT purposes of their underlying suppliers’ transactions. This means they will have to charge and collect VAT on behalf of the supplier.
There are two exceptions:
Those who provide their platforms with an identification number for VAT purposes. This enables them to continue to recover input VAT costs against their output VAT; and
Those who are using of the new 2025 SME VAT registration special scheme for small enterprises
Who’s Affected?
- Platforms like Airbnb and Uber
- Property owners using these platforms
- Transport service providers
- Consumers using these services
Real-World Impact
For Platforms
- New VAT collection responsibilities
- Changed relationship with service providers
- Additional compliance requirements
- Modified payment flows
For Service Providers
- Simplified VAT handling for small providers
- Changed platform relationships
- Potential pricing implications
- Clearer compliance pathways
For Consumers
- More consistent VAT application
- Clearer pricing structures
- Standardized documentation
Current Status and Negotiations
While this change implements alongside the OSS extension, some details are still being refined:
- One EU member state currently seeking adjustments
- Core concepts remain stable
- Implementation date holds firm
How Tax Desk Supports Platform Businesses
Whether you’re a platform operator or service provider, we’re here to help you navigate both current requirements and upcoming changes.
For Platform Operators
We provide:
- Clear guidance on new obligations
- Support with VAT registration requirements
- Comprehensive returns preparation and filing
- Expert advice on compliance requirements
For Service Providers
We offer:
- Status assessment against new rules
- Registration support where needed
- Clear guidance on platform relationships
- Ongoing compliance support
Our Core Services
Through our established expertise, we deliver:
- VAT registration across the EU and UK
- Complete returns management
- Clear payment guidance
- Real-time compliance monitoring
Practical Support Through Our Portal
Access everything you need:
- Real-time compliance status
- Document archive
- Deadline management
- Regulatory updates
Expert Team Support
Count on:
- Dedicated account management
- Multi-lingual support (English, German, Chinese)
- Clear regulatory guidance
- Regular updates on changes
Preparing for Change
For Platforms
- Review your current VAT processes
- Identify affected transactions
- Plan compliance updates
- Consult with Tax Desk on requirements
For Service Providers
- Assess your VAT status
- Understand platform changes
- Review pricing implications
- Get expert guidance
Additional Considerations
Record Keeping
- Transaction documentation
- VAT collection evidence
- Service provider status records
- Payment trail maintenance
Communication Needs
- Service provider updates
- Customer notifications
- Platform policy changes
- Pricing adjustments
Looking Ahead
While these changes come alongside the OSS extension, they represent a distinct shift in how platforms handle VAT. Success requires early preparation and expert support.
Why Act Now?
- Complex changes need time to implement
- Early preparation ensures smooth transition
- Avoid last-minute compliance rushes
- Stay ahead of your competitors
Next Steps
Ready to prepare your platform or service business for these changes? Contact Tax Desk today for:
- Initial consultation
- Compliance assessment
- Preparation planning
- Ongoing support
