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.