Obligations of e-commerce platforms

Order amending the obligations of the platforms provided for in Article 242 bis of the General Tax Code

Following Article 242 bis of the General Tax Code (CGI), as amended by Law No 2018-898 on the fight against fraud of 23 October 2018 establishing new obligations for platforms, this Order aims to make it mandatory for platforms to transmit:

- the amount of transactions subject to VAT in France made by their users,

- the URL and the name of the seller's ‘shop’ as it appears on the website of the platform,

- the acquisition of a SIREN for the reporting platform, even a foreign one without any tax obligation in France