VAT Committee – Guidelines resulting from the 105^th meeting – VAT treatment of the sharing economy

The VAT Committee agreed that the users of sharing platforms are subject to the main rules provided by Directive 2006/112/EC to determine whether they fall within the scope of VAT.

Concerning goods and services exchanges carried out on these platforms, the Committee agreed that a direct link must be established on a case-by-case basis between the transaction performed by a user and the consideration in kind received.

Finally, the Committee agreed that services supplied – for consideration – by the platforms fall within the scope of VAT and that these transactions may benefit from the exemptions applicable to financial transactions if the conditions required for their application are met.

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