During the 51st meeting on March 3, the Group on the future of the VAT discussed various topics, focusing on the activities of the EU Commission. The discussions of this meeting concerned the implementation of the ViDA package and focused on the following points.

GFV no 154: First draft Explanatory Notes on Platform Economy The Commission services presented the first draft of the explanatory notes for the platform economy element of the ViDA package. It was stressed that this was an ongoing process, and that some elements may need further reflection and examples, and that diagrams had yet to be added. It was also stressed that the purpose of the explanatory notes was not to change the legislation, but to explain its application. The main elements of the discussion concerned:

• Clarification of the scope of the measure, particularly with reference to farmers under the special flat-rate scheme;

• The obligation for the underlying supplier to provide his VAT number;

• The terminology used (for example for VAT Identification numbers) should follow the legislation;

• The link between Article 28a, Article 28 and the TOMS;