How should peer-to-peer housing and transportation services provided via sharing economy platforms be treated under the VAT directive?

Abstract: Over the last ten years, sharing economy has become very popular among European citizens. A tremendous transaction value is generated with peers providing their services through sharing economy platforms, such as Uber and Airbnb. Due to this, the line between service providers and service recipients has become blurred, which raises challenges to the treatment of those services under the VAT Directive. The present research is examining specific questions arising from the application of the VAT Directive to peer provided services. The relevant provisions from the VAT Directive are discussed in detail and interpreted with the help of jurisprudence. This interpretation is then applied to five different sharing economy platforms in the transportation and accommodation sector.