Chapter IV: Taxable transactions (Title IV of Directive 2006/112/EC) [1]

Section 2: Supply of services (Articles 24 to 29 of Directive 2006/112/EC) [2]

Article 9b [with effect from 1.7.2028] [3]

1. For the application of Article 28a of Directive 2006/112/EC, the term ‚facilitates‘ means the use by a taxable person of an electronic interface to allow a customer and a supplier offering supplies, within the Union, of short-term accommodation rental services or passenger transport services by road through the electronic interface to enter into contact, which results in a supply of such services through that electronic interface.

2. A taxable person shall not be considered to facilitate a supply of short-term accommodation rental services or passenger transport services by road where all of the following conditions are met:

1. that taxable person does not set, either directly or indirectly, any of the terms and conditions under which the supply is made;

2. that taxable person is not, either directly or indirectly, involved in authorising the charge to the customer in respect of the payments made;

3. that taxable person is not, either directly or indirectly, involved in the provision of that supply.

3. Article 28a of Directive 2006/112/EC shall not apply to a taxable person who only provides one or more of the following:

1. the processing of payments in relation to the supply of short-term accommodation rental services or passenger transport services by road;

2. the listing or advertising of short-term accommodation rental services or passenger transport services by road;

3. the redirecting or transferring of customers to other electronic interfaces where short-term accommodation rental services or passenger transport services by road are offered for sale, without any further intervention in the supply.

4. Notwithstanding paragraph 1 of this Article, Article 28a of Directive 2006/112/EC shall not apply to a taxable person who provides the means by which the cost of passenger transport services by road can be shared between the user and the person providing the transport.