Rakuten France S.A.S
RAKUTEN FRANCE S.A.S.
ID: 652135851867-35
Lobbying Activity
Response to Evaluation of Administrative Cooperation in Direct Taxation
29 Jul 2024
RAKUTEN operates an online platform enabling sales contracts to be concluded between professionals and private individuals (B2C), as well as between private individuals themselves (C2C). As well as offering alternatives to new products, RAKUTEN promotes responsible consumption and supports the circular economy by encouraging and rewarding second-hand purchases. Initiatives such as Certified Refurbished, which offers a guarantee on reconditioned products, or the Vision'R badge, which allows you to get money back on second-hand purchases, are just two examples of RAKUTENs ongoing commitment to sustainable development. Following initial experience in France with the implementation of obligations linked to the Ecolab scheme provided for in the French General Tax Code since 2020, the DAC7 directive has brought with it a number of new difficulties encountered both by our compliance teams, but also by our non-professional users in their understanding of their obligations and their reluctance to accept some requests perceived as intrusive. Some consequences of DAC7 compliance lead to incomprehension of users in the material scope of the directive, notably in relation to the sensitivity and disproportion of seller identifying data (the TIN), resulting in additional collateral compliance measures for online platforms. You will find Rakuten France feedback attached.
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