Roche & Cie

Online Platforms in France : Declarative Practice Guide

03 Feb 2017

Collaborative economies are growing. Economic activities between individuals are developing, notably through online platforms.

In order to better inform individuals about their rights and approaches when carrying out economic activities, the Ministry of the Economy has just put online fact sheets.

This includes income and liability to social security contributions:

  • Of carpooling activity
  • Of the rental activity of a furnished dwelling
  • Of the sale of goods
  • Of rental activity
  • Paid service activities

That section 18 of the LFSS for 2017 provides for the membership of the self-employed persons’ plan (RSI) for persons engaged in the leasing of movable property or furnished accommodation.
That Article 24 of the LFR for 2016 introduced for the online platforms a mandatory automatic declaration (DAS) of the income of their users to the tax administration.