ViDA Platform Deemed Supplier Classifier

Classify a digital platform as a ViDA deemed supplier under Art. 46a (amended VAT Directive): short-term accommodation (≤30 consecutive nights) or intra-EU road passenger transport where the underlying supplier has no valid VAT ID causes VAT liability to transfer to the platform. Returns deemed_supplier verdict, sector_eligible, and applicable deadline (mandatory 2028-07-01, MS extension option 2030-01-01). Root node of the vida-platform-and-registration chain. Zero network, zero PII.

Tool URL: https://ainumbers.co/chaingraph/art-162-vida-platform-deemed-supplier-classifier.html AP2/Policy Mandate export: yes