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From January 1, 2027, digital platforms must withhold the social contributions of their micro-entrepreneur users and pay them over to Urssaf every month. We support you on both the legal and the technical side.
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Article L. 613-6-1 of the French Social Security Code (Code de la sécurité sociale), introduced by the 2024 Social Security Financing Act, requires platform operators, wherever they are established, to:
To start withholding in January 2027, the platform must be registered on the Urssaf portal, have completed successful tests and file its first identification file at the end of December 2026. Failure to withhold can cost up to 5% of the turnover concerned.
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Any platform operator within the meaning of Article 242 bis of the French Tax Code (Code général des impôts, hereafter "FTC"), wherever established, as long as it has micro-entrepreneur users operating in France. Only users that Urssaf recognizes as registered under the micro-entrepreneur scheme and still active are subject to withholding. Cash payments, income earned outside the platform or not paid through it, and income from the first month of activity on the platform remain declared by the micro-entrepreneur.
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Withholding applies to the turnover excluding VAT paid out to the user during the month, including tips and fees invoiced with the sale, with no deduction for the platform's commissions.
The rate is an all-in rate, provided by Urssaf the previous month for each user and each type of activity: it may change from one month to the next, and the platform cannot apply any other rate. The user's VAT information must be reported consistently.
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Exchanges take place through XML files that comply with Urssaf's schemas. The platform must also inform its users of the rate applied and of the detail of the amounts withheld.
This scheme comes on top of the DAC7 obligations, which cover neither the same users nor the same transactions.
Withholding relies on monthly files that Urssaf checks automatically. Our experience with platforms' DAC7 reporting allows us to cover both sides, from scoping to monthly filing.
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Since the 2024 Social Security Financing Act (Article L. 613-6-1 of the French Social Security Code), digital platforms withhold the social contributions of their micro-entrepreneur users from the amounts they pay out to them, then pay them over to Urssaf. This withholding discharges the micro-entrepreneur's contributions.
All platform operators within the meaning of Article 242 bis of the French Tax Code, wherever established, as long as they have micro-entrepreneur users operating in France and collect the price before paying it out to the user.
From January 1, 2027. To start withholding in January, the platform must be registered with Urssaf, have completed successful tests and file its first identification file at the end of December 2026. The first report and the first transfer are due by February 10, 2027.
The amount equals the turnover excluding VAT paid out to the user during the month, multiplied by the all-in rate provided by Urssaf for that user and that type of activity. The rate may change every month and the platform cannot apply a different one.
Every month, by the 10th of the month following the payouts, through a single transfer matching the total reported. Reporting is monthly, even for micro-entrepreneurs who have opted for quarterly returns.
Failure to withhold is subject to a penalty of up to 5% of the turnover concerned, and failure to send identification data to Urssaf to a penalty of up to €15,000 per user concerned.
DAC7 is an annual tax return covering all sellers resident in the European Union, whether professional or not, for certain activities. Urssaf withholding is monthly and only covers micro-entrepreneurs operating in France, for all types of activity, where payment goes through the platform.