Recital 32

Council Directive (EU) 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age · European Union

(32) In order to avoid situations in which platforms are included in the special scheme for travel agents in respect of transactions for which they are considered to be the deemed supplier, it should be clarified that those transactions are outside the scope of that special scheme. Similarly, it should be ensured that travel agents are not included in the deemed-supplier rule.

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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.