The European General Court issued an order on 21 January 2026 in Case No. T-394/25, upholding the EU VAT deemed supplier model that requires online platforms to collect and remit VAT for short‑term accommodation rentals. The court found the taxpayer’s challenge inadmissible under the Treaty on the Functioning of the EU. This decision confirms the compliance obligations for platforms operating in the EU short‑term accommodation market.
The court found the taxpayer’s challenge to the EU VAT legislation introducing the deemed supplier model inadmissible, upholding the requirement that platforms collect and remit VAT on behalf of property owners.
The order was issued on 21 January 2026.
It applies to the EU VAT legislation that requires online platforms facilitating short-term accommodation rentals to act as deemed suppliers for VAT purposes.
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