This year, intermediation platforms such as Leboncoin, eBay or Airbnb will provide the tax authorities with the amounts that some of their users have collected during 2019. However, a few conditions must be met for the amount of income to be passed on to Bercy. The users concerned will receive the same summary.
Certain income from intermediation platforms, such as LeBonCoin, OuiCar or AirBnB, is taxable. In order to combat fraud, France passed a law in October 2018 obliging these sites to declare the income of some of their users every year. This Act comes into force this year. Thus, the platforms will have to provide the tax authorities with information on the gains made by some of their users during 2019 before 31 January.
This declaration contains two pieces of information: the number of transactions and the gross amount received, without forgetting the nominative information. A copy of this summary will also be sent to all concerned users for their own tax returns to be completed next spring.
However, not all transactions are subject to this obligation. Income received for co-consumption activities (mainly carpooling) is exempt. This is also the case for amounts received for the sale by individuals of certain goods, such as a private car. On the other hand, rentals on AirBnB or services on LeBonCoin, for example, will be subject.
Also note that a user is only affected if he exceeds a minimum amount and number of transactions per platform. The sum is 3000 euros. And the number of transactions is 20. So, if you earn more than 3,000 euros by making fewer than 19 transactions (or less), or if you earn less than 3,000 euros by making 20 or more transactions on one and the same platform, you are not affected.
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On the other hand, this obligation applies to all platforms whose “users reside in France or carry out sales or services located in France”. And this “regardless of the state in which the platform is established”. It is therefore not because a platform is located outside France that it will not be subject to the same declaration. Non-cooperating platforms are liable to a fine of of 5 % of the undeclared amounts and to inclusion in a blacklist of non-cooperating platforms.
Source : BFMTV