Recital 2

(2) It is necessary to define the term ‘facilitate’ in order to provide taxable persons who facilitate, through the use of an electronic interface such as a marketplace, platform, portal or similar means, the supply of short-term accommodation rental services or passenger transport services by road with legal certainty as to whether the deemed-supplier rule applies to those taxable persons. Certain providers, including those that provide the listing or advertising of such services, should be explicitly excluded from the rule because they do not enter into direct competition with traditional, non-digital sectors.

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