Question 34817 — value added tax

Summary

Mr. Luc Geismar draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to the subject of VAT fraud by sellers operating on online marketplaces, and to the means implemented to improve the recovery of this tax. In France, VAT fraud as a whole represents, according to a report from the Court of Auditors in December 2019, a shortfall of “around fifteen billion euros” per year for the State. This fraud is particularly significant on online marketplaces, where controls by the National Tax Investigation Department (DNEF) have highlighted that “98% of companies operating on the controlled marketplaces were not registered and did not pay VAT”. This situation is not acceptable. For this reason, the Initiatives taken in recent years, both at national and European level, are to be welcomed. Thus, the obligation for platforms to declare the income of their sellers, contained in the anti-fraud law passed by Parliament in October 2018, constitutes a major step forward. Likewise, Directive 2017/2455 on e-commerce, which is due to come into force in 2021, should also represent definite progress in fight against fraud on online marketplaces. However, the report from the General Inspectorate of Finance (IGF) published in November 2019 underlines that “the accountability of platforms for VAT from 2021 will not cover all situations”. This is why he questions him about the new steps to come in the fight against VAT fraud.

Machine translation from French. The official text remains authoritative.

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