France: Implemented Order relating to the rate of tax on operators of electronic networking platforms (gig economy platforms) with a view to providing certain transport services

On 5 April 2023, the Order relating to the rate of tax on operators of electronic networking platforms (gig economy platforms) with a view to providing certain transport services entered into force. The Order established the value-added tax (VAT) on the platforms at 0.46%, as the previous year. 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%.