Question 5222 — value added tax

Summary

Mr. Manuel Bompard questions the Minister of the Economy, Finance and Industrial and Digital Sovereignty on investigations concerning value-added tax (VAT) fraud practiced by e-commerce companies, particularly the largest of them. In November 2019, an IGF report showed that 98% of foreign companies on e-commerce platforms were evading VAT. This represented a lack of gain around 5 billion euros in 2019. The national financial prosecutor's office was informed of this in 2018 by the national tax investigation department. What were the consequences of these reports, were legal proceedings initiated? The legislative framework evolved in 2020 by making it possible to require platforms to establish fixes when seller fraud situations are suspected and ultimately make the platforms responsible for the VAT due. This in no way guarantees that fraudulent practices have disappeared. This is what Italy observed when investigating a large e-commerce platform, suspected of having covered up the fraud of its sellers outside the European Union and of not having paid VAT on their behalf as the law provides for there since 2019. Have controls been carried out against the large e-commerce platforms? e-commerce since the evolution of the legislative framework in 2020? He asks it, in view of the facts observed in Italy, to carry out in-depth investigations and similar investigations into the behavior of these platforms in matters of VAT.

Machine translation from French. The official text remains authoritative.

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