Recital 26

(26) The platform economy has led to an unjustified distortion of competition between supplies performed through online platforms that escape VAT taxation and supplies performed in the traditional economy that are subject to VAT. The distortion has been most acute in the two largest sectors of the platform economy behind e-commerce, namely the short-term accommodation rental sector and the sector of passenger transport by road. It is recognised, however, that that disparity can be more apparent in some Member States than in others.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.