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

Description

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%.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2023-03-31
adopted

On 31 March 20232, the Order relating to the rate of tax on operators of electronic networking plat…

2023-04-05
in force

On 5 April 2023, the Order relating to the rate of tax on operators of electronic networking platfo…

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