VAT in the Digital Age · Pillar 2 · Platform Economy

ViDA Deemed Supplier VAT Scope & Liability Classifier

Classify whether your online platform falls within the ViDA deemed supplier provisions effective 1 July 2028 (Pillar 2, adopted March 11 2025). Determine VAT liability, OSS registration requirements, and per-country exposure for short-term accommodation and passenger transport platforms operating in the EU.

Effective 1 July 2028 ViDA Council Directive 2025 Art. 9a & 9b OSS · IOSS Zero PII · Browser-only

🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.

Step 01 Platform Type & Activity

ViDA Art.9a covers accommodation ≤30 consecutive days; Art.9b covers passenger transport per ride

Deemed supplier rules primarily target platforms facilitating supplies by private individuals. B2B may be exempt if supplier VAT number is communicated.

ViDA Art.9a trigger: accommodation ≤30 consecutive days per stay. Longer stays fall outside scope.

Step 02 Geographic & Revenue Scope

0 = no EU activity; 27 = all EU member states

Total value of transactions between suppliers and customers facilitated through the platform in the EU

Step 03 Current VAT Compliance Posture

Standard rates range from 17% (Luxembourg) to 27% (Hungary). Reduced rates may apply to accommodation services.

Classification Result
—
Scope Determination
VAT Liability & Registration Requirements
Compliance Gap Assessment
Implementation Timeline
AP2 Policy Mandate · CC BY 4.0 · Post Oak Labs

Regulatory Citations

[1]ViDA Council Directive (EU) 2025 — Amending Directive 2006/112/EC (VAT Directive); adopted March 11, 2025. Art. 9a: deemed supplier for short-term accommodation platforms. Art. 9b: deemed supplier for passenger transport platforms.
[2]Council Regulation (EU) 2025 — Administrative cooperation in the field of taxation (ViDA Pillar 3). Replaces Regulation (EU) No 904/2010.
[3]Directive 2006/112/EC (EU VAT Directive) Art. 14a — existing deemed supplier rule for online marketplaces (B2C goods). ViDA Art.9a/9b extends this logic to services.
[4]ViDA Pillar 3 — One Stop Shop (OSS) extension. From July 2028, expanded OSS covers electricity, gas, and energy-related supplies. From July 2030, Digital Reporting Requirements for cross-border B2B transactions.
[5]European Commission Impact Assessment SWD(2022) 393 — VAT gap estimated at €61B in 2020; platform economy deemed supplier to reduce gap by €8–11B/year.