Agent · vida-2025-516-3

VIDA artikel 3: Amendments to Directive 2006/112/EC with effect from 1 July 2028

What is an agent? Agents execute decisions.

Structural tree: the article's own paragraphs, verbatim.

Also searched as: Directive (EU) 2025/516 article 3

CELEX 32025L0516 · 2026-08-31 · Weight 63 · minimal-risk

OpenOpen reading. No metering is planned for this class.

VIDAOfficial source

Inputs

• in_scopeThe article applies to the situationboolean
• punktParagraph of the articleenum (1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14)

Rule tree

1. If: alla(in_scope = true, punkt = 1)

   Paragraph 1 amends another act, no direct obligation for businesses

   Directive 2006/112/EC is amended as follows:

   Paragraph 1

2. If: alla(in_scope = true, punkt = 2)

   Paragraph 2 applies

   (1)

   Paragraph 2

3. If: alla(in_scope = true, punkt = 3)

   Paragraph 3 amends another act, no direct obligation for businesses

   the following article is inserted:

   Paragraph 3

4. If: alla(in_scope = true, punkt = 4)

   Paragraph 4 applies

   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 s…

   Paragraph 4

5. If: alla(in_scope = true, punkt = 5)

   Paragraph 5 applies

   (a)

   Paragraph 5

6. If: alla(in_scope = true, punkt = 6)

   Paragraph 6 applies

   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

   Paragraph 6

7. If: alla(in_scope = true, punkt = 7)

   Paragraph 7 applies

   (b)

   Paragraph 7

8. If: alla(in_scope = true, punkt = 8)

   Paragraph 8 applies

   declared to the taxable person facilitating the supply that they will charge any VAT due on that supply.

   Paragraph 8

9. If: alla(in_scope = true, punkt = 9)

   Paragraph 9 applies

   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.

   Paragraph 9

10. If: alla(in_scope = true, punkt = 10)

    Paragraph 10 applies

    3. Paragraph 1 of this Article shall not apply to supplies made under the special scheme provided for in Title XII, Chapter 3.

    Paragraph 10

11. If: alla(in_scope = true, punkt = 11)

    Paragraph 11 addressed to the Member States, no direct obligation for businesses

    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.

    Paragraph 11

12. If: alla(in_scope = true, punkt = 12)

    Paragraph 12 applies

    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.

    Paragraph 12

13. If: alla(in_scope = true, punkt = 13)

    Paragraph 13 applies

    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.

    Paragraph 13

14. If: alla(in_scope = true, punkt = 14)

    Paragraph 14 addressed to the Commission, no direct obligation for businesses

    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.’

    Paragraph 14

If no rule matches: The article is not stated to apply, or no paragraph is selected. The agent abstains rather than guesses.

The article text as read

1. 1Directive 2006/112/EC is amended as follows:
2. 2(1)
3. 3the following article is inserted:
4. 41. 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:
5. 5(a)
6. 6provided 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
7. 7(b)
8. 8declared to the taxable person facilitating the supply that they will charge any VAT due on that supply.
9. 92. 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.
10. 103. Paragraph 1 of this Article shall not apply to supplies made under the special scheme provided for in Title XII, Chapter 3.
11. 114. 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.
12. 125. 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.
13. 136. 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.
14. 147. 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.’

No legal advice. Deterministisk regeluppslagning. Ingen juridisk rådgivning, inget efterlevnadsbeslut, ingen bedömning av ett enskilt ärende.

Citation: 32025L0516 art. 3, Amendments to Directive 2006/112/EC with effect from 1 July 2028. NovaCopilot, https://legal.exploreworldai.com/agent/vida-2025-516/artikel-3 (hämtad 2026-08-31, bevis sha256:d20d020e1ccab519, bygge legal-2026-11-02).