Buch, Englisch, 256 Seiten
Buch, Englisch, 256 Seiten
Reihe: EUCOTAX Series on European Taxation
ISBN: 978-94-035-4308-6
Verlag: Kluwer Law International
The author details all the essential topics arising from the platform economy’s impact on the short-term rental sector and VAT collection challenges, including the following:
- existing VAT regulations relevant to the accommodation sector;
- online hosts as VAT taxable persons;
- classification of services provided by platforms;
- platforms as undisclosed agents;
- application of Article 28 of the VAT Directive to short-term rental platforms;
- the role of intermediaries in the VAT collection;
- the concept of the deemed supplier and its role in the EU VAT system.
By describing the deemed supplier solution on the example of transactions through short-term rental platforms, the book facilitates compliance and strategic planning for platform operators, tax practitioners, and other professionals dealing with VAT in the EU. It will also prove advantageous in the development of effective VAT policies and regulations, ultimately contributing to improved tax collection and economic efficiency.