Know your tax obligations

If, like any operator, the platform has to manage its own taxation, it is also subject to obligations which aim to allow the authorities to ensure that the tax practices of its users are compliant.

A constantly changing regulatory and case law landscape  

In a highly competitive international context, platforms are faced with a multiplicity of management choices, which have serious tax implications.

Depending on the structure and business model chosen, each platform has to determine where to host its services, its assets (tangible and intangible), its target markets and how to invoice for its services. This analysis is carried out upstream, in order to secure the development of activities, but also throughout the life of the platform, which must adapt to the new tax, national and international standards applicable to operators in the digital economy.

There is also a new function imposed on platforms, which are the compulsory points of passage for millions of transactions: that of tax collectors on these transactions or, at the very least, of information providing a guarantee that users are compliant with their tax obligations. The platform operator may be designated as liable or jointly and severally liable for VAT on the transactions of its users. It is also subject to a large number of reporting and record-keeping obligations, the purpose of which is to enable the tax authorities to ensure that its users do not evade paying taxes.

Get expert support  

In this context, we offer you comprehensive support for: 

• determining the taxation applicable to your national and transnational activities;
• locating the company’s taxable base by mastering the concept of permanent establishment;
• securing your transfer pricing policy;
• informing your users of their tax obligations;
• checking your liability for taxes specific to your activity (tax on digital services, “Youtube” tax, etc.);
• determining the VAT regime applicable to your operations according to the operating procedures of your platform;
• identifying the cases in which your platform is liable for VAT for deliveries of goods;
• complying with your other VAT reporting and record-keeping obligations;
• protecting you against the risk of your joint and several liability for VAT.