ViDA: platform deemed-supplier rules for short-term rentals and passenger transport; single VAT registration

What changes

Platforms facilitating short-term accommodation rentals (up to 30 nights) and passenger transport become the deemed VAT supplier when the underlying host or driver does not charge VAT. The One-Stop-Shop is extended (own-goods transfers, B2C supplies) and a mandatory reverse charge for non-established suppliers reduces the need for foreign VAT registrations.

Who is affected

Marketplaces and booking platforms in accommodation and transport; SMEs selling cross-border in the EU that currently hold several VAT registrations.

Sizes: micro, small, medium, large · Sectors: Hospitality / tourism, Transport / logistics, E-commerce, Software / SaaS · Applies if: We run a platform / marketplace; We sell online; We invoice other businesses (B2B)

What to do

Platforms: build VAT collection and remittance for deemed-supplier transactions and collect host/driver VAT status. Cross-border sellers: review whether the extended OSS lets you close foreign VAT registrations from July 2028 and update ERP tax settings.

Sources

• European Commission – VAT in the Digital Age (ViDA) (taxation-customs.ec.europa.eu)
• VATupdate – Council Directive 2025/516 published (www.vatupdate.com)

Last verified 7 September 2026. Informational only, not legal advice.

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