SUMMARY OF THE MAIN PROPOSALS
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Proposal No. 1 Establish a fixed tax allowance of EUR 3,000 on all income received by individuals via online platforms and automatically reported by these platforms, so that occasional and sideline income can be exempted with a simple rule. For amounts above EUR 3,000 of gross income, the tax advantage would be regressive, and would become neutral when the income becomes significant. |
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Proposal No. 2 Establish a simple and unique criterion for distinguishing private individuals from professionals, with regard to social contributions, based on the same threshold of EUR 3,000 of gross income. If their income from online platforms is below this threshold, users would be presumed non-professional, and therefore not affiliated to the social security regime of self-employed workers, and not subject to social contributions. |
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Proposal No. 3 Establish a presumption of supervisor's agreement for public servants who carry out a sideline activity via an online platform, and who do not earn more than EUR 3,000 per year from this activity |
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Proposal No. 4 Allow the rental of movable property between individuals (cars, accessories, etc.), in particular via the Internet, to be taxed under the micro-BIC regime (for industrial and commercial profits). This practice is already tolerated by doctrine and case-law. |
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Proposal No. 5 Remove the formal constraints on second-hand sales between private individuals, in particular the maximum limit of two sales per year and the production of a sworn certificate, when these sales take place on a duly certified online platform. |
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Proposal No. 6 Publish a tax instruction to clarify and simplify the distinction between second-hand sales and commercial sales, on the model of the tax instruction of 30 August 2016 relating to co-consumption activities. |
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Proposal No. 7 Make automatic income reporting the sine qua non condition to benefit from the EUR 3,000 tax advantage. The system would then be voluntary, simple and reliable, and would work as an incentive. |
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Proposal No. 8 Allow online platforms to request from the tax administration, on a voluntary basis, an advance validation of their internal rules and procedures aimed at determining whether their users' income is taxable or not (online platform ruling |
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Proposal No. 9 For users under micro-entrepreneur status, and with their agreement, allow the platforms to collect not only social contributions, but also the flat tax discharging the payment of income tax. |
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Proposal No. 10 Make platform certification a real label, indicating to users that they comply with tax rules. For this purpose, the certificate should be displayed on the platform homepage in a visible position, and should mention its date of obtention and the reference of the certifying third party. |
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Proposal No. 11 Publish, by late 2017, guidelinesfor platform certification, in order to set high quality standards for both the content of the certificate and the certification process, and encourage the application of best practices by certifying third parties. |
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Proposal No. 12 Adapt the obligation of user information on platforms to the diversity of their business models. When very frequent, similar micro-transactions are performed (click adverts, videos according to the number of views), platforms should be exempted from the obligation to provide information each time a transaction is concluded |
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Proposal No. 13 Exempt online platforms offering activities which are non-taxable by nature (such as cost-sharing) from the obligation to send an annual summary of transactions to each of their users. To be exempted from this obligation, platforms would have to implement duly certified internal processes guaranteeing the non-taxable nature of the income generated by the activities. |
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Proposal No. 14 Strengthen tax audit capacities and give priority to audits of platforms and users who do not opt for automatic income declaration. |
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Proposal No. 15 Create a request for information regime at the European Union level, allowing tax authorities to send non-nominative requests to the platforms. |
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Proposal No. 16 Allow the tax administration to develop advanced skills in data analysis, in particular by offering remunerations attractive to high level profiles. |
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Proposal No. 17 Produce an annual study on the main figures of the online platform economy and their users' income. This study should be transmitted to the Parliament and should be supplied in particular with information collected from automatic income reporting. |
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Proposal No. 18 Promote a common approach at the European or international level for adapting taxation rules to the online platform economy, for example through the publication of guidelinesby the European Commission or the OECD. |
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