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France: Public listing of non-cooperative online platforms

France: Non-cooperative online platforms

The Finance Law for 2020 introduces a new “naming and shaming” provision that requires publication—on the French tax administration’s website—of the identity of non-cooperative online platforms.


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Non-cooperative online platforms are defined as those platform operators that repeatedly fail to comply with their French tax requirements. To be subject to the “naming and shaming” listing, a platform is given two chances—first, it must fail to comply with certain requirements and then this failure is followed by another default within 12 months.

The measures are effective 1 January 2020.

Read a January 2020 report prepared by the KPMG member firm in France

Read more about the tax measures and recent guidance setting forth the tax compliance and reporting obligations of online platforms in France: TaxNewsFlash

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