France: 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 platforms at 0.46%. The tax concerns ride-sharing and the delivery of goods, including food, by motorbike, scooter and bicycle. Gig economy platforms that facilitate such services must register and pay the tax for the revenues obtained in 2021 in the fiscal year 2022. Under Law 2021-1900, the VAT rate shall be established by an Order every year, and it cannot exceed 0.5%.