The Article 242 bis of the General Tax Code (CGI) amended by Article 10 of Law No. 2018-898 of 23 October 2018 on the fight against fraud provides, annual information transmission platforms from collaborative economy to tax administration.
A clarification is made on the perimeter of the platforms concerned by this reporting obligation.
Changes are also made to the content of the obligations of operators of electronic contact platform ( decree of December 30, 2019 made for the application of article 242 bis of the general tax code ).
Online platform operators must in particular register with the tax authorities in order to obtain a number from the identification system of the business directory (SIREN).
Source Officiel bulletin of Public Finances
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