From matchmaker to supplier – Deemed supplies and the classification of platforms under EU VAT

Por Fernando Matesanz | Managing Director de Spanish VAT Services Asociados | 17/10/2025

Digitalization has placed platforms at the center of how services are priced and delivered, from ride-hailing and short-term accommodation to streaming, reservations and payments. The decisive issue for VAT is not only technological but also legal and economic. Does the platform act in the name and on behalf of the underlying supplier, or in its…

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