The European Commission is advancing a deemed supplier regime for ride‑and‑accommodation platforms, with a voluntary launch in July 2028 and mandatory compliance by 1 January 2030. Draft explanatory notes were issued in Q1 2026, with final notes expected in Q2 2027, and the EC will confirm member‑state conditions by 31 December 2028. The regime also revises the short‑term accommodation definition to 30 days and will be evaluated for effectiveness by 1 July 2033.
The regime will become mandatory on 1 January 2030 for all 27 EU member states.
Member states must confirm conditions for voluntary DSR by 31 December 2028.
The final explanatory notes are expected in Q2 2027.
The definition was revised from 45 days to 30 days.
The EC will report on effectiveness by 1 July 2033.
This summary was published on VATfaqs.com on 15 April 2026. It relates to VAT developments in European Union. The original source is VatCalc.
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