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France: Implemented Law 2021-1900 establishing VAT on gig economy

Policy overview

Description

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…

Scope

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

Complete timeline of this policy change

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2021-09-22
under deliberation

On 22 September 2021, the Bill establishing VAT on the gig economy was introduced in the National A…

2021-12-15
adopted

On 15 December 2021, the National Assembly of France adopted the Bill establishing VAT on the gig e…

2022-03-17
in force

On 17 March 2022, Law 2021-1900 was implemented following the adoption of the Order establishing th…