Online operators who bring people together by electronic means for the purpose of selling goods or providing a service must comply with the obliations of article 242 bis of the General Tax Code. These obligations include submitting a summary document, no later than 31st January of the following year, detailing any transactions subject to VAT carried out by users of the online platform in the previous year.
This document must contain the following elements:
- The operator’s identity
- The user’s identity
- The user’s status
- The number and total gross amount of transactions made by the user during the previous calendar year
- The details of the bank account where the income is paid
From 1st January 2020 the online operator will also have to mention:
- the user’s business name or user name as provided on the online platform
- the identity number assigned in line with Article R123-221 of the Commercial Code
- The business user’s internet resource address, or failing that the username provided by the online platform operator.
For transactions carried out from 1st January 2020, online traders must disclose the total amount of transactions liable for VAT in France.