Classify digital platforms as ViDA deemed suppliers under Art. 46a (amended VAT Directive): short-term accommodation (≤30 consecutive nights) or intra-EU road passenger transport where the underlying supplier has no valid VAT ID. Mandatory from 2028-07-01. Zero network.
ViDA Art. 46aDeemed SupplierMandatory 2028-07-01Zero PIIW3C VC §13.11
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Scope
Root node of the vida-platform-and-registration chain (art-162→163→164). ViDA Art. 46a: platform facilitating ≤30-night accommodation or intra-EU road transport becomes deemed supplier when underlying supplier has no valid VAT ID — VAT liability transfers to the platform. Member States may delay to 2030-01-01. Feeds OSS router (art-163). See vida-platform-and-registration chain.