French General Tax Code
In forceI.-A company or organisation which, in its capacity as a platform operator, makes available to users a system enabling them to contact each other by electronic means in order to carry out, directly or indirectly, transactions involving the sale of goods, the provision of services by natural persons, the rental of a means of transport or the rental of real estate of any kind, submits a declaration to the tax authorities relating to transactions carried out by sellers and service providers through its intermediary.
II -The declaration provided for in I shall include the following information:
1° The identification details of the platform operator and the business name of the platforms for which the platform operator is making the declaration;
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2° The identification details of each seller or service provider to be declared pursuant to Article 1649 ter C as well as each State or territory of which the seller or service provider to be declared is resident;
3° The total amount of the consideration received by each seller or service provider during each quarter and the number of transactions for which it was received, as well as any fees, commissions or taxes withheld or levied by the platform operator during each quarter;
>The total amount of the consideration received by each seller or service provider during each quarter and the number of transactions for which it was received, as well as any fees, commissions or taxes withheld or levied by the platform operator during each quarter;
4° Where available, the identifier of the financial account into which the consideration is paid and the identification details of the account holder, if different from the seller or service provider to be declared. However, this information is not declared if the seller or service provider is a resident of a State or territory that does not intend to use this information, the list of which is determined by order of the Minister responsible for the budget;
5° Where the transactions consist of the rental of immovable property:
a) The address and, where applicable, the land registration number of each lot;
> b) Where applicable, the number of properties to be rented.
b) Where applicable, the number of days and type of tenancy for each lot;
III.
III -The declaration provided for in I must be submitted electronically no later than 31 January of the year following that in which the transactions were carried out.
