Recital 3

(3) 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 should not be held responsible for payment of any value added tax (VAT) due when they act on information provided by the underlying supplier, if those taxable persons can demonstrate that they could not reasonably have known that that information was incorrect.

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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.