For the proper functioning of the deemed-supplier model, for electronic interfaces such as marketplaces, platforms, portals or similar means that facilitate the supply of short-term accommodation rental services or passenger transport services by road, as referred to in Article 28a of Directive 2006/112/EC, it is necessary to specify certain elements of the rule.
(2)
It is necessary to define the term ‘facilitate’ in order to provide taxable persons who facilitate, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of short-term accommodation rental services or passenger transport services by road with legal certainty as to whether the deemed-supplier rule applies to those taxable persons. Certain providers, including those that provide the listing or advertising of such services, should be explicitly excluded from the rule because they do not enter into direct competition with traditional, non-digital sectors.
(3)
Taxable persons who facilitate, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of short-term accommodation rental services or passenger transport services by road should not be held responsible for payment of any value added tax (VAT) due when they act on information provided by the underlying supplier, if those taxable persons can demonstrate that they could not reasonably have known that that information was incorrect.
(4)
For the purpose of determining the place of supply of a facilitation service provided to a non-taxable person through the use of an electronic interface such as a marketplace, platform, portal or similar means, taxable persons should be able to easily identify the status of the recipient of the facilitation service. In order to facilitate such identification and to reduce the administrative burden on taxable persons, a taxable person should regard the recipient of the facilitation service as a taxable person where an identification number for VAT purposes is provided and as a non-taxable person where no such number is provided, unless that taxable person has information to the contrary.
(5)
It should be clarified that, with regard to short-term accommodation rental services and passenger transport services by road, the special scheme for small enterprises provided for in Directive 2006/112/EC can apply only to the taxable person deemed to have supplied those services.
(6)
A one-stop shop (‘OSS’) simplification scheme for taxable persons making cross-border transfers of certain own goods was introduced into Directive 2006/112/EC by Council Directive (EU) 2025/516 (2). In order to implement that specific scheme in the overall framework of the VAT special schemes provided for in Title XII, Chapter 6, of Directive 2006/112/EC, specific rules pertaining to VAT identification, conditions for exclusion, VAT returns and record-keeping obligations should be set out in Council Implementing Regulation (EU) No 282/2011 (3).
(7)
As the OSS simplification scheme introduced is comprehensive and encompasses cross-border movements of goods covered by call-off stock arrangements, those arrangements have been removed from Directive 2006/112/EC. The implementing provisions pertaining to call-off stock arrangements are no longer required and should therefore be deleted from Implementing Regulation (EU) No 282/2011.
(8)
Under Article 242a of Directive 2006/112/EC, taxable persons who facilitate, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of goods or services to a non-taxable person within the Community in accordance with Title V of that Directive are obliged to keep records of those supplies. However, information is required only in respect of supplies of goods or services that are facilitated by the electronic interface and is not required in cases where the deemed-supplier rule applies. In order to support the fight against VAT fraud, such information relating to underlying suppliers should also be included in the mandatory set of information to be kept by deemed suppliers who are registered to use the special OSS simplification schemes. Those additional data elements should allow for a comparison of information reported by platforms with payment data on cross-border transactions available in the central electronic system of payment information established pursuant to Chapter V, Section 2, of Council Regulation (EU) No 904/2010 (4), which entered into force on 1 January 2024.
(9)
Following the introduction into Directive 2006/112/EC of an obligation for taxable persons transferring goods of another taxable person to inform the owner of the goods that their goods are being or will be transferred, it should be clarified which specific data are to be communicated to the owner of the goods.
(10)
The elements of Directive 2006/112/EC which require amendments to Implementing Regulation (EU) No 282/2011 are to be transposed by Member States into national legislation by 30 June 2028. Therefore, it is necessary for the amendments to that Regulation to be applicable from 1 July 2028.
(11)
Implementing Regulation (EU) No 282/2011 should therefore be amended accordingly,
