Progress

Current status
in force
17 Mar 2022 in force
15 Dec 2021 adopted
22 Sep 2021 under deliberation

Scope

Implementers
France
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: other
Government Branch
legislature
Government Body
parliament
Implementation Level
national

Timeline of events

17 Mar 2022
in force

Implemented Law 2021-1900 establishing VAT on gig economy

On 17 March 2022, Law 2021-1900 was implemented following the adoption of the Order establishing the tax rate on operators of electronic networking platforms (gig economy) on 14 March 2022. The Order established the value-added tax (VAT) on the plat…

Source
Event type law
Action type implementation
Government branch legislature
Government body parliament
15 Dec 2021
adopted

Adopted Bill establishing VAT on gig economy

On 15 December 2021, the National Assembly of France adopted the Bill establishing VAT on the gig economy. The Bill would establish a value-added tax (VAT) on the operators of electronic networking platforms (gig economy platforms), such platforms t…

Source
Event type law
Action type adoption
Government branch legislature
Government body parliament
22 Sep 2021
under deliberation

Introduced Bill establishing VAT on gig economy

On 22 September 2021, the Bill establishing VAT on the gig economy was introduced in the National Assembly. The Bill would establish a value-added tax (VAT) on the operators of electronic networking platforms (gig economy platforms), namely platform…

Source
Event type law
Action type introduction
Government branch legislature
Government body parliament