VAT Committee – Guidelines resulting from the 105th 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.

Michel Guichard

Michel Guichard, Partner, leads the Indirect Tax activity. With more than 30 years’ experience in International and French Tax law, he advises his clients on indirect tax matters. Michel is […]

Odile Courjon

Odile Courjon, Partner, has developed a strong expertise in indirect tax issues (VAT, wage taxes, excise taxes, export control and customs) in France and overseas. She advises her clients in […]

Bertrand Jeannin

Bertrand Jeannin, Partner, supplies strategic and technical advice to French and foreign multinational groups in all aspects of their VAT and customs policies. Major focuses of Bertrand’s input involve the […]

William Stemmer

William Stemmer, Partner, has more than 15 years’ experience in Indirect Tax matters. William particularly specializes in the real estate and financial sectors. William is a lecturer at the University […]

Anne Gerometta

Anne, Director, has been advising companies on indirect tax issues for more than 15 years. Anne has developed a specific expertise on the manufacturing sector (VAT, customs and Export Control) […]