YOU PROVIDE ONLINE SERVICES OF GAMING AND BETTING AND WANT TO OFFER SERVICES TO FRENCH CONSUMERS
WHICH GAMES ARE AUTHORIZED IN FRANCE ?
The law on betting and gaming introduces a qualitative control through strict supervision of authorized games and betting:
- Betting on horse races: Allowed only in their mutual form
- Sports betting: authorized under the mutual form, in fixed odds and live (live betting)
- circle games: poker
DO YOU HAVE TO OBTAIN A LICENSE ?
ARJEL issued approvals for these three categories of bet to operators that demonstrate their ability to meet their legal obligations (financial strength, technical constraints). The Authority has issued a detailed specification, defining the elements of the application for approval.
ARJEL ensures compliance with these legal and regulatory requirements and may initiate disciplinary proceedings against an operator if they are not met.
More information on the site of ARJEL: www.arjel.fr.
You must also prove the existence of a security, trust, insurance, account receivership or any other instrument or mechanism to ensure, in all circumstances, to repay the all assets due to players.
If you are not established in France, you also have to appoint a tax representative residing in France and accredited by the tax authorities personally responsible for reporting operations and the payment of amounts due.
WHAT ARE YOUR COMPLIANCE and payment REQUIREMENTS ?
Since 1 January 2016, levies on online gaming and betting must be electronically reported and paid in support of the annex to the VAT return.
Periodicity and due dates for electronic statement and electronic payment are determined on those applicable for VAT returns.
E- betting is a service provided by electronic means for purposes of VAT. Access to e –gaming is in the French VAT scope when players consume games in France.
As regards the VAT system, Article 261 E of the French tax code exempts “The proceeds of the operation of the National Lottery, the national lottery, horse mutual betting, betting on sports competitions and on online circle games, with the exception of remuneration received by organizers and intermediaries involved in the organization of these games and betting. ”
The operator not established in France may wish to use the procedure of “Mini-One Stop Shop” or to be identified for VAT in France through a tax representative
WHAT CAN WE DO FOR YOU ?
WE APPLY FOR AN IDENTIFICATION NUMBER with the French tax authorities,
We take on our role of ACCREDITED TAX REPRESENTATIVE,Learn more
WE PREPARE and file YOUR MONTHLY STATEMENTS OF TAXES, and levies,Learn more
We guarantee the PAYMENT OF THESE TAXES,
We assist in drafting REPLIES TO REQUESTS FOR INFORMATION FROM THE TAX AUTHORITIES, we are present during tax audits, we ensure liaison with attorneys on the occasion of tax litigations …
We ensure REGULATORY MONITORING and we analyze the consequences on your reporting requirements;
WE PROVIDE ASSISTANCE for any additional complaince services and advices.
Do not hesitate to contact us for any question or assistance. It is free… !