Sharing economy: Everyone can be an entrepreneur for two days … but what about a VAT taxable person?

ABSTRACT In this contribution the author analyses the relationship between the sharing economy and the EU VAT notion of taxable person. After an introduction where the sharing economy and the relevant legal framework are presented, the statutory and jurisprudential components of the notion of taxable person are assessed against the single peculiarities of the ‘new economy’. Special attention is given to the stability of the economic activity, which under the current system is one of the key elements in the identification of VAT taxable persons. In the last paragraph, some ideas to improve the system are discussed.