French General Tax Code
In forceI.-The platform operator shall mention in the declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following conditions:
1° They have carried out transactions referred to in article 1649 ter A or have received consideration in respect of such transactions;
>
2° They are resident in France, in another Member State of the European Union or in a State or territory that has concluded an agreement with France allowing automatic exchange of information concerning transactions carried out by sellers or service providers via digital platforms, or have carried out transactions involving the rental of real estate located in one or more of these States or territories.
II.-The I is not subject to the provisions of Article 1649 ter A of the French Tax Code. II.-I does not apply to sellers or service providers using a platform who are:
a public entity 1° a public entity;
2° An entity whose shares are regularly traded on a regulated stock market or an entity linked to an entity whose shares are regularly traded on a regulated stock market;
>
3° An entity for which the platform operator has facilitated more than two thousand property rental transactions in connection with a lot during the reporting period;
> A person who has carried out, in the course of the reporting period, more than two thousand property rental transactions in connection with a lot. 4° A person who, during the reporting period, carried out fewer than thirty transactions for the sale of goods for which the total amount of consideration did not exceed €2,000.
