Chapter 1: Obligations of taxpayers

I.-The platform operator shall mention in the declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following conditions: 1° They have carried out transactions referred to in article 1649 ter A or have received consideration in respect of such transactions; > 2° They are resident in France, in another Member State of the European Union or in…

I.-The platform operator shall implement, including by means of personal data processing, the due diligence necessary to identify: 1° Sellers or service providers who carry out one or more of the transactions referred to in I of Article 1649 ter A and, where applicable, the properties rented. To this end, it collects information relating to the tax residences and, where applicable, the tax identification numbers of the vendors or service…

I.-The platform operator subject to the declaratory obligation provided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocate it an individual registration number. II.-Notwithstanding Article 1740 E, the registration number provided for in I of this article is withdrawn in the following cases: 1° The platform operator has notified the tax authorities that it…