What is the automatic transmission of income by platforms?
Since 2020, all platforms operating in France must report to the tax authorities the number and total gross amount of transactions made by each user during the previous year.
Which periods will be concerned?
The platforms, including Click&Boat, will be obliged to report all the information for the year 2021 in January 2022. Then in January 2023 for the year 2022, etc.
Previous years are not affected by this data transmission. This means that the income you generated in 2020 will not be automatically transmitted.
Does the automatic transmission have anything to do with the system you choose for your tax declaration?
No, it doesn't. Whether you are a private or a professional, the automatic transmission does not change the tax regime associated with your income, as chosen by you.
What information will be transmitted by the platforms?
Since 2020, the platforms will be required to send a certain amount of information allowing to identify the users, and in particular their status as private individuals or professionals as boat owners/renters.
This information will include :
- The revenue generated by the owner on the Click&Boat platform for the previous calendar year (between January 1 and December 31);
- The number of transactions completed on the platform during the same year;
- The bank account details of the concerned user;
- User identification information such as first and last name for privates, or company name and VAT number for professionals.