(1)

the following articles are inserted: ‘Article 9b 1. For the application of Article 28a of Directive 2006/112/EC, the term “facilitates” means the use by a taxable person of an electronic interface to allow a customer and a supplier offering supplies, within the Union, of short-term accommodation rental services or passenger transport services by road through the electronic interface to enter into contact, which results in a supply of such services through that electronic interface. 2. A taxable person shall not be considered to facilitate a supply of short-term accommodation rental services or passenger transport services by road where all of the following conditions are met: 3. Article 28a of Directive 2006/112/EC shall not apply to a taxable person who only provides one or more of the following: 4. Notwithstanding paragraph 1 of this Article, Article 28a of Directive 2006/112/EC shall not apply to a taxable person who provides the means by which the cost of passenger transport services by road can be shared between the user and the person providing the transport. Article 9c For the application of Article 28a(1) of Directive 2006/112/EC, the taxable person supplying the services shall provide their identification number for VAT purposes or the identification number allocated to them in accordance with Article 362 or 369d of that Directive, as referred to in Article 28a(1), point (a), of that Directive, and the declaration referred to in Article 28a(1), point (b), of that Directive to the taxable person facilitating the supply only once, unless there is a change in their activity as a taxable person. Where a passenger transport service by road takes place in more than one Member State, the taxable person supplying the service shall provide to the taxable person facilitating the supply the identification number for VAT purposes allocated to them by each Member State in which the transport takes place, or the identification number allocated to them in accordance with Article 362 or 369d of Directive 2006/112/EC. Article 9d For the application of Article 28a of Directive 2006/112/EC, where, on the basis of information provided by the person supplying the underlying services, a taxable person does not act as the deemed supplier, that taxable person shall not be held liable for the payment of the VAT due where it is subsequently found that that taxable person should have been deemed to be the supplier, provided that all of the following conditions are met: Article 9e For the purpose of determining the place of supply of a facilitation service as referred to in Article 46a of Directive 2006/112/EC, the taxable person shall regard the person to whom that service was supplied as a non-taxable person where that person to whom that service was supplied does not provide a VAT identification number, unless that taxable person has information to the contrary. Article 9f The exemptions laid down in Article 98(2), and Articles 371, 378, 379 to 386 and 388 to 390c of Directive 2006/112/EC shall still apply where the taxable person facilitating the supply of services is deemed to have received and supplied those services themselves under Article 28a of that Directive. Article 9g Where a taxable person is deemed to have received and supplied the services referred to in Article 28a of Directive 2006/112/EC themselves, the supply of those services may be subject to the special scheme provided for in Title XII, Chapter 1, of that Directive if that taxable person meets the conditions for that special scheme. The supply of the services referred to in Article 28a of Directive 2006/112/EC provided to a taxable person who is deemed to have received and supplied those services themselves shall not be subject to the special scheme provided for in Title XII, Chapter 1, of that Directive.’ ; that taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply is made; that taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payments made; that taxable person is not, either directly or indirectly, involved in the provision of that supply. the processing of payments in relation to the supply of short-term accommodation rental services or passenger transport services by road; the listing or advertising of short-term accommodation rental services or passenger transport services by road; the redirecting or transferring of customers to other electronic interfaces where short-term accommodation rental services or passenger transport services by road are offered for sale, without any further intervention in the supply. the taxable person is dependent on information provided by the supplier of the services; the information provided by the supplier of the services is erroneous; the taxable person can prove that they did not and could not reasonably have known that that information was erroneous.

← art_1__para · All articles · a) →

Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.