TLDR: The official sources are the Code général des impôts (CGI) and the Bulletin Officiel des Finances Publiques (BOFiP). These texts govern the declarative obligations of platform operators and non-resident service providers, including special regimes, deadlines, and declaration procedures.
Main official sources
The declarative obligations of service providers not established in France are defined by two official sources:
- The Code général des impôts (CGI), which contains the applicable regulatory articles.
- The Bulletin Officiel des Finances Publiques (BOFiP), which specifies the implementation methods and administrative interpretations.
Obligations of platform operators
Platform operators that connect sellers or service providers with buyers electronically are subject to declarative and due diligence obligations. These obligations are governed by Articles 1649 ter A to 1649 ter E of the CGI and apply to operations carried out from 1 January 2023. They replace the previous "Écollab" system (Article 242 bis of the CGI), which remains valid only for the 2023 declarative campaign (2022 operations).
Special regime for service providers not established in the EU
Service providers not established in the European Union may benefit from a special declaration and payment regime provided for in Article 298 sexdecies F of the CGI. This regime applies to services provided in the EU to non-taxable persons established, domiciled, or habitually resident in a Member State.
Register and retention of information
Platform operators must keep an annual register of the actions taken and the information used to fulfil their due diligence and declarative obligations. This register must be retained and made available to the Direction Générale des Finances Publiques (DGFiP) upon request.
Declaration methods and deadlines
Declarations must be submitted electronically to the French tax authorities. The submission deadline is 31 January of the year following the year in which the declared operations were carried out. If additional time is needed for due diligence on sellers or service providers already registered, a corrected declaration must be filed by 31 January of year N+2 for operations carried out in year N.
Penalties and withdrawal of the registration number
In case of non-compliance with declarative obligations, the tax authorities may withdraw the service provider's unique registration number. This withdrawal occurs after a 3-month period for regularisation, followed by an additional 30-day period if the situation is not rectified.