Automatic transmission of income to the tax authorities

Under the Amending Finance Act for 2016 and, in particular, the Anti-Fraud Act of October 2018, platforms such as MorningCroissant are now required to transmit the income received by each user to the tax authorities .

Act No. 2018-898 of 23 October 2018 on the fight against fraud ("Anti-Fraud Act") radically modifies the rules applicable to the information of users of contact platforms and the transmission of information to the tax authorities.
The main objective of the Anti-Fraud Act is to require online platform operators to have a robust mechanism (i) to inform their users about their tax and social obligations and (ii) to transmit information to the tax authorities.

This annual reporting obligation by platforms will start to apply in January 2020 on the income received by users in 2019.

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