Question 15125 — value added tax

Summary

Ms. Danielle Simonnet alerts the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty on the tax treatment applicable to VTC drivers carrying out their activity via digital platforms such as Uber or Bolt. A decision rendered on March 3, 2026 by the administrative court of Cergy-Pontoise, in case no. 2316465 SAS MC Chauffeur Service, highlighted a particularly worrying. In this case, the tax administration carried out a value added tax reduction before the judge ruled on the merits, even though the applicant company claimed to carry out its activity in a framework of subordination with the Uber platform. This situation directly questions the coherence of the current tax framework. Indeed, VAT liability is based, in application of article 256 A of the general code of taxes, on the exercise of an economic activity independently. Excluded are “employees and other persons who are bound by an employment contract or by any other legal relationship creating links of subordination with regard to working conditions, remuneration arrangements and the liability of the employer”. However, national and international jurisprudence concerning the concrete conditions of exercise of platform workers, in particular VTC drivers, converges towards the recognition of a link of subordination and the reclassification of the status of these workers as employees. These court decisions recognize that it is the platforms that set prices, allocate rides using their algorithms and generally and systemically organize the conditions for carrying out the work. By December 2, 2026, France is intended to transpose, into national law, the European directive relating to the improvement of the working conditions of workers via a platform, which should make it possible to clarify the status of these workers by presuming them to be employees. Therefore, the fact that the tax administration itself carried out a reduction in such a context raises a major contradiction. Why do workers whose independence is only do they continue to be subject to VAT and bear the cost, even though digital platforms organize the activity, set the economic rules and capture a significant part of the value? She therefore asks him if he intends to clarify the tax doctrine applicable to VTC drivers operating via digital platforms, to harmonize the processing of VAT refund requests which could be presented by the drivers concerned and examine the possibility of placing this tax burden, in whole or in part, on the digital platforms themselves, when their role in the organization of the activity reveals the absence of real independence of the workers.

Machine translation from French. The official text remains authoritative.

Timeline

1. 12 May 2026

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