TLDR: Operators of digital platforms connecting individuals for co-consumption activities (carpooling, co-cooking, etc.) in France must report user transactions exceeding €3,000 annually and 20 transactions. They must register, collect data on sellers/service providers, electronically transmit information by January 31 of the following year, and suspend non-compliant accounts after two reminders.
Scope of the obligations
The obligations apply to any company or organization acting as a platform operator, regardless of its place of establishment, as long as it electronically connects individuals for the sale of goods, provision of services, or exchange and sharing of goods or services. This explicitly includes co-consumption activities (carpooling, co-cooking, sea outings) when the amounts charged by the provider exceed the direct costs incurred for the service.
Registration and identification obligations
Operators must register with the tax authorities and obtain a tax identification number. They are required to collect the following information on sellers or service providers using their platform:
- Identification details (name, surname, company name, etc.);
- Tax residence;
- Tax identification number, if applicable.
Thresholds and reporting conditions
Reporting of transactions is mandatory if the user:
- Has completed at least 20 transactions in the year;
- Has received a total amount exceeding €3,000 from these transactions. These thresholds apply to the sum of operations carried out by the same person on the same platform, within the framework of non-profit activities with cost-sharing among co-consumers.
Reporting methods
The declaration must be exclusively electronic, following a schema detailed in a specification document available in the "Partenaire" section of the www.impots.gouv.fr website. No other format is accepted. Data must be transmitted no later than January 31 of the year following the transactions. If errors or missing data are reported by the authorities, the operator has until February 28 to correct or complete the information.
Exclusions and penalties
Certain sellers or service providers are excluded from reporting obligations:
- Public entities;
- Listed companies or entities linked to listed companies;
- Entities for which the platform operator has facilitated more than 2,000 real estate rental transactions related to a single property during the reporting period;
- Individuals who have completed fewer than 30 goods sales transactions with a total amount less than or equal to €2,000.
If a seller or service provider fails to provide the required information after two reminders, the operator must close their account for a minimum of 60 days and prevent them from re-registering on the platform.
User information obligations
Operators must inform users of their tax and social obligations via an electronic link to the websites of the competent authorities, in accordance with Article 242 bis of the French Tax Code (CGI).
Legal framework
The obligations arise from Articles 242 bis, 1649 ter A to 1649 ter E of the Code général des impôts (CGI), as well as European directives (DAC 7) and the OECD’s model rules for the digital economy.