Source French authorities
Unofficial translation in English
Report issued by the French authorities on the fight against fraud.
Related to VAT, focus on the fraud related to E-Commerce.
What changed in 2020:
- Joint and several liability of online platforms for the payment of VAT
- Online platforms must report to the government revenues generated through them
- The publication of the list of platforms that do not cooperate with the administration
The information obligation in charge of logistics warehouse operators
What changed in 2021:
- Electronic platforms will be liable for VAT for certain transactions outside the European Union and shall maintain a detailed electronic record of supplies of goods and services
