Newly proposed VAT rules for sharing economy platforms – some fine-tuning needed?
The focus of this contribution are the newly proposed rules for the sharing platform economy under the VAT in the Digital Age (ViDA) reform package, published on 8 December 2022 by the European Commission. The proposed rules[1] envisage the introduction of a new Article 28a into the VAT Directive stipulating: “Notwithstanding Article 28, a taxable…