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The DAC7 Directive requires the income generated by users of online platforms to be declared each year. This concerns both transparent and opaque intermediaries within the meaning of VAT.
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The DAC 7 directive introduces new obligations for operators of digital platforms that connect sellers, service providers or renters. In concrete terms, these obligations require:
In case of non-compliance, you incur:
Enough to endanger your reputation and have a lasting impact on your business if the file is poorly managed.
DAC 7 rules may seem opaque and require both fiscal and IT control.
Cyplom has expertise in both areas and thus allows you to avoid penalties of up to €150,000 per year.
Let's organize a meeting to talk about it!
Directive DAC7 (Directive (EU) 2021/514) amends Directive 2011/16/EU on administrative cooperation in the field of taxation. It aims to improve the collection of information on the revenues generated by sellers and service providers via digital platforms. In France, this directive is transposed by article 134 of law no. 2021-1900 of 30 December 2021 on finances for 2022, and codified in articles 1649 ter A to 1649 ter E of the French Tax Code (FGI). These articles impose new reporting obligations on platform operators. The device replaces the old “Écollab” device (article 242 bis of the FTC).
A “platform operator” is an entity that enters into a contract with sellers or service providers to make all or part of a digital platform available to them. The platform allows sellers and service providers to be connected with other users to carry out activities such as the sale of goods, the provision of services, the rental of modes of transport or the rental of real estate.
The operations concerned are:
A transaction is deemed to be reportable when it has been carried out by a seller or a service provider who provides an activity referred to in I of article 1649 ter A of the FTC during the reporting period, or to whom consideration is paid or credited, provided that the amount of this consideration is known or perhaps reasonably known to the platform operator.
In France, the reporting obligation falls on platform operators with a direct or indirect link with France, i.e. those who are in one of the following situations:
A platform operator belonging to several Member States of the European Union may choose to fulfil its reporting obligations with only one of these States. He must then notify his choice to the competent authorities of all the States concerned, including the Directorate-General for Public Finances at france.aeoi@dgfip.finances.gouv.fr.
Platform operators should collect the following items:
In case of real estate rental, the address of the property and the land registration number of each lot, as well as the number of days and the type of rental for each lot.
Platform operators should implement due diligence procedures to identify excluded sellers (e.g. public entities, publicly traded entities, sellers with few transactions). They must verify the reliability of information relating to sellers and service providers, determine their state or territory of residence, and collect the information necessary for reporting. They must also keep a record of the steps taken and the information collected for a period of ten years.
Platform operators have until December 31 of the year following the year in which a seller or service provider registers on the platform to carry out the necessary due diligence. Particular vigilance must be taken by platform operators to carry out due diligence concerning sellers or service providers who register on the platform at the very end of the year. For sellers already registered on January 1, 2023, the operator has until December 31, 2024 to carry out the due diligence. The declaration must be filed no later than 31 January of the year following the year in which the transactions were carried out.
A foreign platform operator meeting the conditions provided for in 3° of I of Article 1649 ter B of the FTC (i.e. non-resident, not constituted or managed in an EU Member State and not having a permanent establishment in a Member State, but facilitating transactions in France) must register with the French tax authorities. He must communicate certain information, such as his legal name, his address, the email addresses of the platform, any tax identification number assigned by a state or territory, as well as the states or territories of fiscal residence of the sellers and providers. An individual registration number will then be assigned to him. A sample form is available at BOI-LETTRE-000274. This number can be withdrawn if the operator no longer meets the requirements. A re-registration is possible after a period of six months, provided that sufficient guarantees are provided of its commitment to meet its reporting obligations.
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