January, 2020
DISCLAIMER. This page is only designed to give you some help in understanding the regulations you should comply with. We do not pretend the information provided here is to be exhaustive neither current. It is your duty to know and abide by the law. For more information, please contact your local tax authorities or a local legal / tax expert.
Please find here an overview of the data-sharing mechanism misterb&b has in place with the French tax authorities.
- Annual tax information sharing
- Hosts concerned
- Information transmitted by misterb&b to the tax authorities
- User rights
Annual tax information sharing
Reporting requirements for digital platforms
Law no. 2018-898 of October 23, 2018 (known as the French Anti-Fraud Act) amended the General Tax Code. It made it mandatory for operators of collaborative economy platforms operating in France to annually inform their users and the French tax authorities of the revenues generated through them.
Please see below the profile of the Hosts concerned.
Information sharing calendar
As of each year, in January, misterb&b transmits to the French tax authorities a summary of the revenues you generated through its platform. This summary covers the income generated during the previous calendar year.
As a Host subject of the information transmission, you will also receive, in January also, a communication from us in order to download the annual summary of your misterb&b revenue.
Information sharing and taxation
misterb&b is obliged to inform the French tax authorities of the income you earned through its platform from the first euro. However, this information transmission does not necessarily mean that your misterb&b revenues (i) are subject to income taxation in France, or (ii) does not benefit from any applicable tax allowance or exemption.
We therefore invite you to consult a professional to find out the tax rules (in France, in the country of your residence and/or the country where the accommodation is located) and associated advantages applicable to your rental income. You can also visit the page dedicated to the taxation of short-term rentals on the impots.gouv.fr website, as well as the URSSAF website regarding potential social security contributions.
Transmission of information and tax returns
The transmission of information by misterb&b does not constitute a tax declaration, and therefore does not exempt you from declaring your income yourself.
However, it is possible that the tax authorities may send you a document summarising the income you have received, which you will then have to report on your tax return, making any necessary corrections.
Hosts concerned
Hosts residing in France
If you are a Host residing in France, misterb&b will send to the French tax authorities a summary of your revenues earned through its platform. Please note that the location (in France or abroad) of the property you rent out is irrelevant here.
Property located in France
If the property you rent out is located on the French territory, misterb&b will send to the tax authorities a summary of the income associated with this property. Please note that your place of residence, or your nationality, is irrelevant here.
Professional and private individual
Your status as a professional or a private individual, in your rental activity, has no incidence. misterb&b is obliged to inform the French tax authorities of all rentals, even those made as a private individual and/or punctual rentals.
Types of rental
For the Hosts concerned as described above, all types of rentals (furnished tourist accommodation, simple room or bed and breakfast) and accommodation (house, apartment) are subject to the transmission of information with the French tax authorities.
Information transmitted by misterb&b to the French tax authorities
Types of information transmitted
- Income information: amount of gross income (before deduction of misterb&b service fees), number of transactions and bank details;
- Host identification information (acting as a non-professional): first and last name, date of birth, postal address, email address and telephone number;
- Host identification information (acting as a professional): company name, address of establishment, intra-community VAT, number or SIRET number or registration number with the tax authorities of the country of residence for non-resident companies.
Modification and correction of information
Please note that you can modify your status as a professional or non-professional, as well as any other information as listed above from your misterb&b account. Please note that the transmission will take place during the month of January and will be completed on the basis of the information available to misterb&b during that month.
In the event that you wish to correct information already transmitted by misterb&b, please contact the misterb&b Customer Service without delay.
Identity verification
In accordance with the French Anti-Fraud Act, misterb&b must verify the identity of the concerned Hosts (see above) who have earned more than 1,000 euros on its platform during any calendar year.
This identity verification will be completed using a copy of an identity document (ID card or passport) or by providing the tax ID number.
User rights
Purpose of the transmission
The information described above is transmitted to the Direction Générale des Finances Publiques (DGFiP) and the Direction de la Sécurité Sociale (DSS), for the sole purpose of fighting fraud. Thus, on this occasion, your personal data will not be shared with local authorities or any other third party.
Please note, however, that other regulations oblige misterb&b to share some of your personal information to local authorities, when filing and paying the French tourist tax (“taxe de séjour”) on your behalf or when responding to official data requests made by the cities that have imposed a rental registration number on their territory.
Opposition to the transmission of information
Certain regulations regarding personal data, including the GDPR, grant users, under certain conditions, the right to object to the processing and/or sharing of their personal data. However, it is not permitted to exercise this right against data sharing required by applicable legislation, as is the case with the transmission of information concerning your income.
Deactivation / deletion of your misterb&b account
Deactivation, or deletion, of your misterb&b account does not affect misterb&b’s obligation to provide information about your earnings. We will keep the necessary data for this purpose within the time limits required by law.
Incorrect or incomplete information
misterb&b will transmit the information as it is available. Thus, if you obstruct their collection or provide incomplete or incorrect information, you run the risk that your situation will be incorrectly described to the tax authorities.
In accordance with our General Conditions, misterb&b reserves the right to withhold your payouts until we have obtained the information required to meet our legal obligations. In case misterb&b’s successive attempts to collect valid information from you remain unsuccessful, misterb&b may decide to suspend or close your misterb&b account.