TLDR: All tax residents in France must declare income from platforms like OnlyFans, regardless of the platform's nationality. The minimum threshold for mandatory declaration is 30 annual transactions or €2,000 in total revenue. Even below these thresholds, income must still be declared. The declaration must be completed online at impots.gouv.fr, using a tax number and personal password. Platforms must provide an annual summary of transactions, including net amounts received, transaction numbers and dates, and financial account details. Deductible expenses include platform fees and direct costs related to the activity.
Who Must Declare Income?
All individuals residing in France who earn compensation for services or content via digital platforms must declare their income. The minimum threshold for mandatory platform reporting is set at 30 annual transactions or €2,000 in total revenue. Even below these thresholds, income must still be declared.
How to Access the Online Declaration?
To declare income online, access the "Finances publiques" section on impots.gouv.fr using your tax number and personal password. The tax number is listed on previous tax returns or the avis d’impôt (tax notice) typically received in August of the previous year. First-time access codes are mailed by the tax authority.
What Documents Are Required?
Platforms must provide an annual transaction summary, including:
- Net amounts received
- Number and dates of transactions
- Financial account details where payments were credited
Deductible expenses include platform commissions and direct costs related to the activity.
Deadlines and Corrections
In France, income declarations must be submitted online for most taxpayers, with deadlines varying annually. Declarations can be amended after electronic submission within the legally permitted correction period.
Exceptions and Limits
Platforms are not required to report transactions in the following cases:
- Providers with fewer than 30 annual transactions and total revenue ≤ €2,000
- Public entities or listed companies
- Transactions already covered by international automatic information exchange agreements
However, even in these cases, income remains taxable for the taxpayer.
Online or Paper Procedure
Online declaration is mandatory for most taxpayers, with exceptions for special cases. Paper declarations are reserved for exceptional circumstances and have an earlier deadline than online submissions.