VIDA, Article 3, EU
Directive 2006/112/EC is amended as follows:
(1)
the following article is inserted:
1. Notwithstanding Article 28, a taxable person who facilitates, through the use of an electronic interface, such as a marketplace, platform, portal or similar means, the supply, within the Union, of short-term accommodation rental services, namely the uninterrupted rental of accommodation to the same person for a maximum of 30 nights, or of passenger transport services by road, shall be deemed to have received and supplied those services themselves unless the person providing those services has:
(a)
provided to the taxable person facilitating the supply their identification number for VAT purposes issued in the Member States where the supply takes place, or the identification number allocated to them in accordance with Article 362 or Article 369d; and
(b)
declared to the taxable person facilitating the supply that they will charge any VAT due on that supply.
2. For the purposes of paragraph 1, passenger transport services by road effected within the Union means the section of the service effected between two points of the Union.
3. Paragraph 1 of this Article shall not apply to supplies made under the special scheme provided for in Title XII, Chapter 3.
4. Member States may require that the taxable person facilitating the supply referred to in paragraph 1 validate the identification number for VAT purposes referred to in point (a) of that paragraph using the appropriate means established in accordance with national law.
5. Notwithstanding paragraph 1 of this Article, Member States may exclude from the scope of that paragraph supplies of short-term accommodation rental services or passenger transport services by road, or both, made within their territory under the special scheme provided for in Title XII, Chapter 1, Section 2.
6. Where a Member State has exercised the option set out in paragraph 5, it shall inform the VAT Committee thereof. The Commission shall publish a comprehensive list of the Member States that have exercised that option.
7. By 1 July 2033, the Commission shall submit to the Council a report evaluating the operation of this Article and the application of the VAT rules on facilitation services, including the impact on the functioning of the internal market and the effectiveness of VAT collection. The Commission shall make an appropriate legislative proposal, if deemed necessary.’
Version: b8b772a461bbb1e2
SHA-256: sha256:b8b772a461bbb1e2f9a2cbe7e17aadab6911d35a5f161dc6decabdcbdef8e144
Source: NovaCopilot