One of the aims of the revision is to end the ambiguity over who does what in the sector. The law clarifies two distinct figures and sets new rules for the relationship between the platforms, the operators and the State. For those working on the supply side, these are the changes with the greatest structural weight.
TVDE operator and platform manager: two distinct figures
The law distinguishes the TVDE operator from the electronic platform manager. The operator is responsible for the vehicles and the drivers, that is, the company or fleet that puts cars and drivers into service. The platform manager is the company that owns the app, such as Uber or Bolt, which intermediates between those seeking and those offering the trip. This separation of roles makes it clearer who answers for each obligation and facilitates enforcement.
The sector's designation itself changes to reflect this logic: TVDE now means the paid transport of passengers in vehicles made available electronically, dropping the reference to unmarked vehicles that appeared in the original law.
The intermediation fee: the 25% ceiling stays, the base changes
The fee the platform may charge on each trip keeps its maximum limit of 25%. The change is in the calculation base: that percentage now applies to the trip value excluding VAT, and not to the total. Previously there were divergent practices on this point, which could mean different effective commissions depending on the interpretation. The new rule standardises the criterion and clarifies what the platform may retain.
The principle is easier to grasp with an example. On a trip whose value excluding VAT is 10 euros, the platform's commission applies to those 10 euros, and not to the total that already includes VAT. At the 25% limit, that corresponds to a maximum commission of 2.50 euros. If the calculation were made on the total with tax, the commission in euros would be higher, even keeping the same percentage. The table below illustrates the difference in base, without stating the applicable VAT rate, which is not defined at this point.
| element | how it is calculated |
|---|---|
| trip value excluding VAT | 10.00 euros (example) |
| commission base | the 10.00 euros excluding VAT, not the total with tax |
| maximum platform commission | 25% of 10.00 euros, that is 2.50 euros |
The national data-sharing platform
The law creates a national electronic data-sharing platform, run by the IMT, to combat irregular activity in the sector. The idea is to cross-check at a single point the information that was previously scattered: data on operators, drivers, vehicles, insurance, inspections and licences. With this cross-checking, it becomes easier to detect, for example, a vehicle without valid insurance, a driver without certification or an operator without a licence.
Access to the platform is not open. It can be consulted by the IMT, the AMT, the Tax Authority, Social Security and the security forces. This list shows the reach of the instrument: it cross-checks mobility information with tax, contributory and police information, which strengthens the State's capacity to police those operating outside the rules.
flowchart TD IMT[IMT runs the national data platform] --> D[operators, drivers, vehicles, insurance, inspections, licences] D --> AMT[AMT] D --> AT[Tax Authority] D --> SS[Social Security] D --> FS[security forces]
what you can do
- operate as an electronic platform manager with the proper licence
- charge an intermediation fee of up to 25% on the trip value excluding VAT
- cooperate with the IMT through the national data-sharing platform
what you cannot do
- charge a commission above 25% or calculate it on the total including VAT
- confuse the role of platform manager with that of TVDE operator
- retain or use data outside the framework set out in the law and the regulation
A separation that makes each party accountable
By distinguishing the operator from the platform manager, the law makes clear who is responsible for each obligation. That matters for enforcement and administrative offences, dealt with in detail on the enforcement and fines page.
Practical cases
A trip costs 10 euros excluding VAT. How much can the platform charge in commission?
allowedAt most 25% of that value, that is 2.50 euros. The commission applies to the trip value excluding VAT, and not to the total with tax. The 25% limit is unchanged from the previous law; what changes is the calculation base, now uniform.
I am a fleet with cars and drivers. Am I an operator or a platform manager?
it dependsIt depends on the role you play. If you are responsible for the vehicles and the drivers, you are a TVDE operator. The platform manager is the company that owns the app and does the intermediation, such as Uber or Bolt. The law expressly separates the two figures, with their own obligations for each one.