Clarifications Joint VAT Liability for Online Platform Operators

Source Bofip (in French)

Following the public consultation of the comments published in BOI-TVA-DECLA-10-10-30-20, additional details are provided to the platform operator’s solidarity payment mechanism in line.

This publication replaces the comments of BOI-TVA-DECLA-10-10-30-20 submitted for public consultation from March 23 to May 31, 2020.

Related news:

03/23/2020: VAT – Public consultation – Solidarity of online platform operators (law n ° 2018-898 of 23 October 2018 on the fight against fraud, art. 11)

Related documents:

BOI-TVA-DECLA-10-10-30-10 : VAT – Tax regimes and reporting and accounting obligations – Person liable for the tax – Deliveries of goods and services – Solidarity of payment in the event of a defaulting supplier

BOI-TVA-DECLA-10-10-30-20 : VAT – Taxation regimes and declarative and accounting obligations – Person liable for the tax – Deliveries of goods and services – Solidarity of payment of the operator of the online platform

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