On 29 March 2017, a bill to amend the tax regime for income from online transactions was presented to the senate.
The bill includes the following main proposals:
- The introduction of a flat-rate rebate of €3,000 for revenues from digital platforms
- An adjustment to the new disclosure requirements for platforms that have been online since 2017
- A new definition of the automatic declaration, also called déclaration automatique sécurisée (DAS) in French, of the revenues received by users of online platforms, which should apply from 2019
- A possibility of a "tax refund for collaborative platforms"
The passage of this bill is dependent on the result of upcoming parliamentary elections.
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