France: 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 that facilitate ride-sharing and the delivery of goods, including food, by motorbike, scooter and bicycle. The Bill specifies that the VAT rate shall be established by an Order every year, and it cannot exceed 0.5%.