FR Frankreich

Operations performed on platforms in the collaborative economy

Provisions of the draft law on the fight against fraud concerning the obligations incumbent upon operators of platforms in the collaborative economy

The notified provisions cover the obligations incumbent upon operators of platforms in the collaborative economy. These operators must thus: 1. inform the user, for each transaction, of their fiscal and social obligations; 2. send the user an annual summary of the total number and value of operations performed during the course of the previous year; 3. send the administration the document mentioned in 2, as well as the identification data of the users concerned. Exemptions to this obligation to send this information to the administration have been provided for, however, in the interests of proportionality. This new information gathering process is essentially no different to the other information gathering processes implemented by the fiscal administration.

Furthermore, the pre-existing obligation for platforms to have their compliance with their legal obligations certified by an independent third party has been removed.

These provisions apply to all platform operators, whatever their location, as long as the operations, of which they are aware, are performed by users who are resident in France or relate to sales made or services delivered in France.

The instrument in no way amends the applicable fiscal rules.