Report on Fight against fraud and strengthening tax compliance Results 2019

Source French authorities

Unofficial translation in English

Report issued by the French authorities on the fight against fraud.

Related to VAT, focus on the fraud related to E-Commerce.

What changed in 2020:

• Joint and several liability of online platforms for the payment of VAT
• Online platforms must report to the government revenues generated through them
• The publication of the list of platforms that do not cooperate with the administration
  The information obligation in charge of logistics warehouse operators

What changed in 2021:

• Electronic platforms will be liable for VAT for certain transactions outside the European Union and shall maintain a detailed electronic record of supplies of goods and services

 

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