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Future Articles 1649 ter A to E of the FTC introduce an annual obligation to communicate information to the tax authorities at an European level.
This obligation will apply to any company or organization, French or foreign - unless declared in another Member State - which, as a platform operator, provides to users a device allowing them to contact each other electronically, in order to carry out, directly or indirectly, sales of goods, provision of services by natural persons, rental of a mode of transport or rental of real estate of any kind.
This mechanism will replace the obligations currently set out in Article 242 bis of the FTC. However, unlike the current Article, the "DAC 7" does not include the rental of movable property other than mode of transport, nor transactions subject to French VAT, but carried out by non-residents. Finally, it should be noted that the platforms' obligation to inform users of their tax and social security obligations upon each transaction is maintained.
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