Guidelines published on the joint VAT liability for online platform operators

03/23/2020: VAT – Public consultation – Solidarity of payment of online platform operators (law n ° 2018-898 of 23 October 2018 on the fight against fraud, art. 11)

Series / Division:

VAT – DECLA

Text:

The Article 11 of Law No. 2018-898 of 23 October 2018 on the fight against fraud has instituted in Article 283 bis of the General Tax Code (CGI) and the 293 Ab CGI with effect from 1 ^st January 2020, a payment of solidarity mechanism for added tax (VAT) between a subject and the platform operator online through which that taxable person operates.

The new comments appearing in BOI-TVA-DECLA-10-10-30-20 are the subject of a public consultation from March 23 to May 31, 2020 included to allow interested persons to address their comments to the administration . These comments must be made by email to the following address: [email protected] . Only signed contributions will be examined. As of this publication, you can take advantage of these comments until their possible revision at the end of the consultation.

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Related documents:

BOI-TVA-DECLA-10-10 : TVA – Taxation systems and declarative and accounting obligations – Responsible for the tax – Deliveries of goods and services

BOI-TVA-DECLA-10-10-30 : TVA – Taxation systems and declarative and accounting obligations – Responsible for the tax – Deliveries of goods and services – Solidarity of payment of a defaulting supplier or an operator online platform

BOI-TVA-DECLA-10-10-30-10 : TVA – Taxation systems and declarative and accounting obligations – Responsible for the tax – Deliveries of goods and services – Solidarity of payment in case of defaulting supplier

BOI-TVA-DECLA-10-10-30-20 : TVA – Taxation systems and declarative and accounting obligations – Responsible for the tax – Deliveries of goods and services – Solidarity of payment of the operator of online platform