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:
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
