French Law no. 2018-898 of 23 October 2018

France has adopted its tax code to introduce specific reporting requirements for platforms. Platforms must provide clear and transparent information on tax obligations to their users and provide an electronic link to the website of the tax office to enable users to comply. They are also obliged to provide on an annual basis information to both users and the tax authorities on the transactions that took place in that year.


  • Initiative
  • Legislation, Taxation
  • France
  • Government
  • Yes
  • no specific sector focus
  • information asymmetry, taxation
  • French
  • 2021
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