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The 2024 Finance Act introduces a new Article 31 quinquies into the General Tax Code. According to the provisions of this article, when a company, in its capacity as a platform operator, puts people in contact with each other remotely and electronically, with a view to carrying out transactions such as the sale of a good, the provision of a service, or the exchange or sharing of goods or services, it is obliged to collect certain information about these transactions.
This includes:
– identification details of the platform operator and the user;
– whether the user is a private individual or a professional;
– the number and total gross amount of transactions carried out by the operator with each user during the previous calendar year;
– details of the bank account into which the sums are paid, where applicable;
A document summarising all this information collected by the operator must be sent to the tax authorities by 30 April of the year following the year for which the information is provided.
In addition, this information may be transmitted electronically; however, express prior authorisation from the tax authorities is required.
The above obligations also apply to platform uers resident in Senegal who, in their capacity as suppliers, supply goods or services subject to VAT in Senegal.