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Short-term Rental Platforms as Deemed Suppliers in the EU VAT System is the first to furnish an exhaustive examination of the value-added tax (VAT) qualification of short-term rental platforms and their associated regulatory challenges, and also analyse and compare three deemed supplier models – intermediators of electronic services, e-commerce, and accommodation services – within the EU VAT system. Although much has been written and discussed about VAT as a vital source of public revenue in the EU, the complex issue of the VAT liability of intermediaries operating in the digital realm remains underexplored.
What’s in this book:
In this book, the following essential topics arising from the platform economy’s impact on the short-term rental sector and VAT collection challenges have been detailed by the author:
How this will help you:
The book facilitates compliance and strategic planning for platform operators, tax practitioners, and other professionals dealing with VAT in the EU by describing the deemed supplier solution on the example of transactions through short-term rental platforms. It will also prove advantageous in developing effective VAT policies and regulations, ultimately contributing to improved tax collection and economic efficiency.
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