EU sets the ViDA implementing rules for platform deemed suppliers and special schemes, mainly from 1 July 2028

What changed in detail

Council Implementing Regulation (EU) 2025/518 of 11 March 2025 amends Implementing Regulation (EU) No 282/2011 “as regards information requirements for certain VAT schemes”. It was published on 25 March 2025 (OJ L, 2025/518) and entered into force on 14 April 2025. Under Article 2 it applies from 1 July 2028, except Article 1, points (2) to (7), which applied from entry into force.

• Platform deemed supplier (new Articles 9b to 9g). For Article 28a of the VAT Directive, the regulation defines when a platform “facilitates” short-term accommodation rental or road passenger transport, how the provider supplies its VAT number and declaration that it will charge the VAT, when a platform relying on that information is not liable, and how exemptions and the SME scheme carry over to a platform acting as deemed supplier.
• Special schemes (points (13) to (27)). Detailed rules for the One Stop Shop schemes as extended by ViDA, including the new transfer-of-own-goods scheme.
• Points (2) to (7), already applying. These align the implementing rules on the location of customers and on streamed or virtually attended events with the place-of-supply rules for virtual events in Articles 54(1) and 58 of the VAT Directive.

What it means

Most of this regulation is enacted but not yet applying; it gives operational detail to Directive (EU) 2025/516, whose platform rule starts on 1 July 2028 at the earliest. Because each Member State may start that rule as late as 1 January 2030, a platform operating across the EU will apply these definitions on different dates country by country. The exchange of the resulting data between authorities is governed by Regulation (EU) 2025/517. The early points (2) to (7) complement the virtual-events rule that Directive (EU) 2022/542 applied from January 2025.