Deemed Supplier (ViDA)

Platform economy pillar of the ViDA package, short-term accommodation and passenger transport.

Definition

When an electronic interface facilitates short-term accommodation rental (max. 30 nights) or road passenger transport, it becomes liable for the VAT, unless the underlying provider communicates its VAT ID and undertakes to charge the tax itself. Applicable from 1 January 2030 (optional from 1 July 2028).

Origin

Introduced by Council Directive (EU) 2025/516 of 11 March 2025 (Articles 28a and 46a of Directive 2006/112/EC).

Example in context

A booking platform facilitates a 5-night stay with a non-taxable host: the platform charges and remits the VAT as deemed supplier.

Related terms

• EU ViDA 2025 — umbrella legislative package.
• Single VAT Registration — ViDA's one-stop-shop pillar.