News item | 03-10-2025 | 15:15
Digital platforms that facilitate the rental of accommodations and passenger transport will be liable for VAT on the services offered through them from 1 July 2028. As a result, they have to pay VAT and get an administration obligation. Today the internet consultation starts for the law with which this is regulated.
The aim is to combat competitive disturbance that now occurs between small providers who do not pay VAT and large providers who do. Stakeholders can respond to the bill via 3 October to 3 November 2025 www.internetconsultatie.nl/btw_platformeconomy.
The measure is part of a European package with which the VAT system is modernized and which is also introduced in the Netherlands. This is necessary because digitization has created new markets and business models. The new European rules will apply to platforms that facilitate short -term rental of accommodations and passenger transport by road.
Individuals and small entrepreneurs who offer their services through these platforms do not always calculate VAT at the moment, so that they can offer their services cheaper. This concerns, for example, private individuals who occasionally offer a service and do not realize that they have VAT obligations or small entrepreneurs who are exempt from VAT by the small entrepreneur scheme (Kor). Partly due to the large reach of the platforms, there is a competitive advantage compared to large providers, who do charge VAT. This is mainly the case with accommodation rental.
With the introduction of the new rules, these platforms must comply with the VAT from 1 July 2028 about the services offered through them, unless the provider does so via the platform. As a result, a disturbance disturbance between small and large providers is tackled.
Exception of passenger transport
In the Netherlands, platforms for passenger transport do not provide a disturbance disturbance. This is because most providers are entrepreneur via these platforms and therefore already pay VAT. That is why these platforms only receive an administration obligation. This means that the platform must demonstrate that it is an entrepreneur who is already paying VAT or an entrepreneur who falls under the Kor scheme and therefore does not have to pay VAT. If the platform cannot prove that it is a (cor) entrepreneur, then it still owes VAT on the services offered by this provider.
Internet consultation
The government attaches great importance to the contribution of stakeholders to the proposal, so that this can be taken into account before the bill is submitted to the House of Representatives. For example, information about what (smaller) platforms need to keep track of and deliver the administration. For this reason, an internet consultation will start on Friday 3 October that runs until Monday 3 November. The legislation must take effect on July 1, 2028.