TLDR: Platform operators that connect individuals for the sale of goods, the provision of services, or the exchange/sharing of goods or services must inform their users about their tax and social obligations, send an annual summary document of transactions before January 31, and declare operations to the tax authorities on a quarterly basis. These obligations apply to both French and foreign platforms, which must register to obtain a SIREN number.
Who is subject to the reporting obligations?
Platform operators, regardless of their place of establishment, that connect individuals electronically for the sale of a good, the provision of a service, or the exchange/sharing of a good or service are subject to these obligations. Foreign platforms must register with the French tax authorities to obtain a SIREN number.
Information obligations towards users
For each transaction, platforms must provide users with fair, clear, and transparent information about their tax and social obligations. They must also provide electronic links to the websites of the competent authorities, including www.impots.gouv.fr and www.urssaf.fr.
Annual summary document
Before January 31 of each year, operators must electronically send a summary document of the gross total amounts of transactions carried out by users in the previous year. This document must include:
- the gross total amount and the number of transactions per user;
- the identification details of the operator (company name, place of establishment, SIREN number) and the user (trade name or username on the platform);
- the internet address of the professional user;
- the user’s bank details, if known.
For transactions carried out after January 1, 2020, operators must also specify the amount of transactions subject to VAT in France and provide additional information on user identification.
Quarterly declaration
Operators must declare the following information quarterly:
- the identification details of the operator and the platform;
- the identification details of each seller or service provider;
- the total amount of consideration received by each seller or service provider for each quarter and the number of operations;
- the fees, commissions, or taxes withheld or collected by the operator.
This declaration concerns sellers or service providers residing in France, in another EU Member State, or in a State/territory that has concluded an automatic exchange of information agreement with France. Certain categories, such as public entities or listed companies, are excluded.
Thresholds and deadlines
The threshold of €1,000 for the application of certain obligations is assessed based on the operations carried out in one year by the same user on the same platform. For expense-sharing activities or private sales of goods mentioned in Article 150 UA of the CGI, the threshold is raised to €3,000, combined with an annual number of transactions of at least twenty. The new reporting obligations apply from January 1, 2019.
Filing methods
The declarative document must be filed electronically according to a detailed scheme available in the "Partenaire" section of the www.impots.gouv.fr website. No other document formats are accepted.