1. ------IND- 2018 0485 F-- EN- ------ 20181002 --- --- PROJET
07 January 2019

FRENCH REPUBLIC The Minister for Public Action and Accounts
1. ------IND- 2018 0485 F-- EN- ------ 20190508 --- --- FINAL

Order of XXX issued for the implementation of Article 242 bis of the General Tax Code
Official Journal of the French Republic (JORF) No 0302 of 30 December 2018

NOR: […]
Text No 92

The Minister for Solidarity and Health and the Minister of Public Action and Accounts,
Order of 27 December 2018 issued for the implementation of Article 242 bis of the General Tax Code

Having regard to the Commercial Code and in particular Article R123-221 thereof;
NOR: CPAE1825922A

ELI:https://www.legifrance.gouv.fr/eli/arrete/2018/12/27/CPAE1825922A/jo/texte

The Minister for Solidarity and Health and the Minister for Public Action and Accounts,

Having regard to Directive (EU) 2015/1535 of the European Parliament and of the Council of 9 September 2015 laying down a procedure for the provision of information in the field of technical regulations and of rules on Information Society services, and in particular notification No 2018/485/F;

Having regard to the Commercial Code and in particular Article R. 123-221 thereof;

Having regard to the General Tax Code and in particular Article 242 bis thereof;

Having regard to Law No xxxx-xx of xxx on the fight against fraud, and in particular Article XX thereof [4 of the draft law];
Having regard to Law No 2018-898 of 23 October 2018 on the fight against fraud, and in particular Article 10 thereof;

Having regard to the opinion of the Central agency for social security bodies (ACOSS), dated xxx,
Having regard to the opinion of the Central agency for social security bodies (ACOSS) of 19 October 2018,

Hereby order:

Article 1
Article 1

Chapter III of Heading I of the first part of Book I of Annex IV to the General Tax Code is supplemented by a Section V entitled: ‘Obligations of operators of online platforms’, which includes Articles 23 L sexies to 23 L undecies, worded as follows:
Chapter III of Heading I of the first part of Book I of Annex IV to the General Tax Code shall be supplemented by a Section V entitled: ‘Obligations of operators of online platforms', which includes Articles 23 L sexies to 23 L undecies, worded as follows:

‘Article 23 L sexies. – I. – Pursuant to Article 242 bis (1) of the General Tax Code, every time a transaction is made via a platform that puts people in contact by electronic means, the company mentioned in the first paragraph of the same article shall communicate to the vendor, the service provider or the parties involved in the exchange or sharing of goods or services, where they have received sums in respect of transactions, information relating to the fiscal regimes and social regulations applicable to these sums, the resulting declarative and payment obligations towards the fiscal administration authority and the bodies responsible for collecting social contributions, as well as to the sanctions incurred in the event of failure to meet these obligations.
‘Article 23 L sexies. - I. - Pursuant to Article 242 bis (1) of the General Tax Code, every time a transaction is made via a platform that puts people in contact by electronic means, the company mentioned in the first paragraph of this article shall communicate to the vendor, the service provider or the parties involved in the exchange or sharing of goods or services,

II. – The websites edited by the company mentioned in I shall provide direct or indirect hypertext links to the websites of the fiscal administration and social security bodies providing access to the information mentioned in I. The obligation provided for in I shall be deemed fulfilled if the messages sent to the parties to the transactions mentioned in I include these hypertext links in a legible manner.
where they have received sums in respect of transactions, information relating to the fiscal regimes and social regulations applicable to these sums, the resulting declarative and payment obligations towards the fiscal administration authority and the bodies responsible for collecting social contributions, as well as to the sanctions incurred in the event of failure to meet these obligations.

The list of these links shall be published in the Official Bulletin of Public Finances-Taxes (BOFiP-Impôts).
‘II. - The websites edited by the company mentioned in I shall provide direct or indirect hypertext links to the websites of the fiscal administration and social security bodies providing access to the information mentioned in I. The obligation provided for in I shall be deemed to fulfilled if the messages sent to the parties to the transactions mentioned in I include these hypertext links in a legible manner.

Article 23 L septies. – The identification details of the platform operator provided for in Article 242 bis (2)(a) of the General Tax Code shall include:
‘The list of these links shall be published in the Official Bulletin of Public Finances-Taxes (BOFiP-Impôts).

1. its company name;
‘Article 23 L septies. - The identification details of the platform operator provided for in Article 242 bis (2)(a) of the General Tax Code shall include:

2. its place of establishment on 1 January of the year in which the document mentioned was sent;
‘1. company name;

3. its intra-Community VAT number or, should it not have one, its identity numbers defined in Article R123-221 of the Commercial Code or, in the case of a non-resident company, its registration number with the fiscal administration authority in its country of residence.
‘2. place of establishment as known to the operator on 1 January of the year that the document was sent;

Article 23 L octies. – The identification details of the user provided for in Article 242 bis (2)(b) of the General Tax Code shall include:
‘3. intra-Community VAT number or, should they not have one, their identity numbers defined in Article R123-221 of the Commercial Code or, in the case of a non-resident company, their registration number with the fiscal administration in their country of residence.

1. In the case of natural persons:
‘Article 23 L octies. - The identification details of the user provided for in of Article 242 bis (2)(b) of the General Tax Code shall include:

a) surname or nom d’usage;
‘1. In the case of natural persons:

b) first name(s);
‘a) surname or nom d'usage;

c) home address;
‘b) first name(s);

d) telephone number;
‘c) home address;

e) email address;
‘d) telephone number;

f) date of birth;
‘e) email address;

g) where the total gross value of the transactions performed by the user during the year in question is greater than or equal to 1 000 euros, the platform operator shall:
‘f) date of birth;

i) either check the user’s surname or nom d’usage, first name(s) and date of birth, in particular via a copy of an identity document presented by the user;
‘g) where the total gross value of the transactions performed by the user during the year in question is greater than or equal to 1 000 euros, the platform operator shall:

ii) or provide the administration with the registration number in the user’s simplified taxation procedures file, after checking its structure, format and algorithm.
‘i) either check the user's surname or nom d'usage, first name(s) and date of birth, in particular via a copy of an identity document presented by the user;

2. In the case of a legal person or a natural person acting in a professional context:
‘ii) or provide the administration with the registration number in the user's simplified taxation

a) company name;
procedures file, after checking its structure, format and algorithm.

b) place of establishment as known to the operator on the date on which the document was sent;
‘2. 'In the case of a legal person or a natural person acting in a professional context:

c) intra-Community VAT number or, should they not have one, their identity numbers defined in Article R123-221 of the Commercial Code or, in the case of a non-resident company, their registration number with the fiscal administration authority in their country of residence;
‘a) company name;

d) email address.
‘b) place of establishment as known to the operator on the date on which the document was sent;

Article 23 L nonies. – The platform operator may specify the total gross value provided for in Article 242 bis (2)(d) of the General Tax Code by indicating the value of the transactions mentioned in the second subparagraph of point 3 of the same article and that of the other transactions in a separate and distinct manner.
‘c) intra-Community VAT number or, should they not have one, their identity numbers defined in Article R123-221 of the Commercial Code or, in the case of a non-resident company, their registration number with the fiscal administration authority in their country of residence;

Article 23 L decies. – The bank details mentioned in Article 242 bis (2)(e) of the General Tax Code shall be provided in the format of a Bank Identifier Code (BIC) and an International Bank Account Number (IBAN).
‘d) email address.

These bank details shall be deemed known to the company as soon as it begins making payments directly to the user, or when it uses a service provider for this purpose.’
‘Article 23 L nonies. - The platform operator may specify the total gross value provided for in Article 242 bis (2)(d) of the General Tax Code by indicating the value of the transactions mentioned in the second subparagraph of point 3 of the same article and that of the other transactions in a separate and distinct manner.

Article 23 L undecies. – For the implementation of the third subparagraph of Article 242 bis (3) of the General Tax Code:
‘Article 23 L decies. - The bank details mentioned in Article 242 bis (2)(e) of the General Tax Code shall be provided in the format of a Bank Identifier Code (BIC) and an International Bank Account Number (IBAN).

1. the annual total of the amounts received by a given user on a platform shall be set at 3 000 euros;
‘This data shall be deemed known to the company as soon as it begins making payments directly to the user, or when it uses a service provider for this purpose. ‘

2. the annual number of transactions performed by a given user on a platform shall be set at 20.’
‘Article 23 L undecies. - For the implementation of the third subparagraph of Article 242 bis (3) of the General Tax Code:

‘1. the annual total of the amounts received by a given user on a platform shall be set at 3 000 euros.

‘2. the annual number of transactions performed by a given user on a platform shall be set at 20. ‘

Article 2

The Minister for Solidarity and Health and the Minister of Public Action and Accounts shall be responsible, insofar as it falls within their remit, for implementing this order, which shall be published in the Official Journal of the French Republic.
The Minister for Solidarity and Health and the Minister for Public Action and Accounts shall be responsible, insofar as it falls within their remit, for implementing this order, which shall be published in the Official Journal of the French Republic.

Done on [date]
Done on 27 December 2018.

The Minister for Public Action and Accounts,

For and on behalf of the Minister:

Deputy Director for Personal Taxation

M. Le Brignonen

The Minister for Solidarity and Health,

Agnès Buzyn
For the Minister and by delegation:

The Minister of Public Action and Accounts,
Head of Department, Assistant to the Director of Social Security

Gérald DARMANIN
J. Bosredon