Operations performed on platforms in the collaborative economy
Order issued for the implementation of Article 242 bis of the General Tax Code
The notified provisions specify the content of the obligations incumbent upon operators of platforms in the collaborative economy, as provided for in Article 4(1), (2) and (3) of the draft Law on the fight against fraud. These operators must thus: 1. inform the user, when each transaction is made, 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 point 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.
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 notified order specifies in particular the practical procedures whereby the platforms inform their users of their fiscal and social obligations, as well as the information that should be mentioned in the document that the platforms should send to their users (as well as to the fiscal administration). It also sets the thresholds beyond which the platforms must, in the case of transactions relating to sales of second-hand goods between private individuals or activities associated with cost sharing, send the specified information to the administration.