Operators who provide services for connecting multiple parties with the purpose of selling a good or providing a service, or with the purpose of exchanging or sharing content, an item or service (Airbnb, Leboncoin, and etc.)), should be specified in a section directly and easily accessible from all pages of the site, for all users, even anonymous users, the following information:
Ithe quality of the people allowed to submit an offer of goods and services, and especially their status as professionals or consumers;
– the description of the linking service, as well as the nature and purpose of the contracts under which it authorizes termination;
– in the case of a paid service to be paid by the consumer: the price of the linked service or the method of calculating this price, as well as any additional paid service;
– if there is a possibility of payment on the platform: the terms of payment and the method of management, directly operated or by a third party, of the financial transaction;
– if possible, the insurance and guarantees offered by the operator of the platform;
– the procedures for resolving disputes and, if possible, the role of the operator of this settlement.
In addition, if the platform allows consumers or non -professionals to connect with each other, the operator must also indicate:
– the quality of the provider (professional, consumer or non -professional), depending on the situation declared later. If the offer is made by a consumer or non-professional, prior to filing it, the penalties incurred by the offerer must be notified if the latter acts in a professional capacity, while presenting himself as a consumer or unprofessional. professional, in accordance with the provisions of article L. 132-2 of the Consumer Code relating to misleading commercial practices;
Each offer must specify:
– the total price of the goods or services offered, including, if possible, connection costs and all additional costs to be paid, based on the price stated by the supplier;
-the right of withdrawal, if the parties to the contract grant it, or, if not, the loss of this right for the buyer, within the meaning of article L221-18 of the Consumer Code;
– the absence of a legal guarantee of compliance with the items referred to in articles L217-4 and compliance with the Consumer Code and the application of the provisions of articles 1641 and compliance with the Civil Code relating to the guarantee against defect in the item sold;
– the provisions of the Civil Code relating to the law of obligations and civil liability applicable to the contractual relationship, by displaying the hypertext link.
If there is a violation of the aforementioned information obligations, under article L131-4 of the Consumer Code, the operator, as a legal entity, has a fine not exceeding 375,000 euros.
In addition, in the context of commercial transactions, the law of 23 October 2018 relating to the fight against fraud, subject operators to various other obligations, regarding users of the platform, but also to in tax administration. This applies to users of the platform who live in France or who sell or provide services there.
For each commercial transaction, the operator is required to provide fair, clear and transparent information to its users (vendor/merchant included) on the tax and social obligations that people have in performing these transactions. commercial transactions through the intermediary of the operator. . To do this, it is necessary to disclose the following: information relating to tax regimes and societal regulations applicable to the amounts received in commercial transactions, the obligations to report and pay as a result thereof, as also the accompanying penalties.
The platforms should also provide users with readable electronic links (directly or indirectly) to the sites of tax authorities and social security bodies.
In addition, no later than January 31 of each year, they are required to provide them with a summary document including:
– the elements of identification of the operator of the platform (company name, place built in 1er January of the year of sending the document and VAT number) and to the user. If the latter is an individual, first name (s) and surname / use, postal and electronic address, telephone number and date of birth. If the total gross amount of transactions made by the user in a year is greater than or equal to € 1,000, even the operator will check the elements of the user’s identification (with a copy of the identification document). them, for example), or it shows the management of the registration number for user file simplification. Whether it is a legal person or natural person acting in a professional capacity, the name of the company, the place established on the date of shipment of the document, the VAT number, the e-mail address, the IP address to the user, or, in the failure of that, the identifier provided by the operator;
– the status of the individual or professional (indicated by the user of the platform);
– the number and total gross amount of transactions made by the user in the last calendar year, showing, separately, the amount of French taxes;
– and, if the operator knows, the details of the bank account on which the income is paid.
In tax administration
Within the same period (January 31 at the latest), the operator must send to the tax authorities the summary document for the previous year, including this information, electronically. An exemption from this obligation applies if the annual total amount received by the same user does not exceed € 3,000 or if the number of transactions made in the year is not less than 20.