Decree No. 2023-1149 of December 6, 2023 taken for the application of article 286 sexies of the general tax code
Affected parties: payment service providers mentioned in Article L. 521-1 of the Monetary and Financial Code, excluding account information service providers, and postal check offices.
Subject: procedures for implementing the obligation to keep a register of beneficiaries and payments and to transmit to the tax administration the information it contains, in accordance with the provisions of Article 286 sexies of the General Tax Code.
Entry into force: the decree enters into force on January 1, 2024 and applies to payments made from that date.
Notice: Article 87(1) of Law No. 2022-1726 of December 30, 2022 on the 2023 Finance Act created Article 286 sexies of the General Tax Code (CGI), which sets out the obligations of payment service providers, in accordance with the provisions of Council Directive (EU) 2020/284 of February 18, 2020 amending Directive 2006/112/EC with regard to the establishment of certain requirements applicable to payment service providers. In accordance with point A of Article 286 sexies, payment service providers mentioned in Article L. 521-1 of the Monetary and Financial Code, excluding account information service providers, and postal check offices are required to keep a detailed register of beneficiaries and payments corresponding to the payment services defined in points 3 to 6 of Article L. 314-1 of the same code that they provide. Furthermore, paragraph III of the same Article 286 sexies provides that payment service providers subject to the obligation to keep the register shall transmit to the tax administration, no later than the end of the month following the calendar quarter to which the payment data relates, the information contained in this register.
In accordance with paragraph IV of Article 286 sexies of the CGI, this decree creates two new articles, 242 vicies and 242 unvicies, in Annex II to the CGI to determine the information that must appear in the detailed register of beneficiaries and payments, as well as the procedures for transmitting this information to the tax administration.
References: Annex II to the CGI can be consulted, in its version resulting from the decree, on the Legifrance website (https://www.legifrance.gouv.fr).
Source Legifrance
