“YouTube” and “Netflix” tax: publication of the implementing decree

The decree enforcing the “tax on the physical and on-line video broadcasting of audio-visual contents” (better known as “YouTube” and “Netflix” tax) was published on September 21st, 2017.

These new provisions, ruled under article 1609 sexdecies B of the French Tax Code, have been applicable since September 22nd, 2017 and include the changes introduced by the amending finance bills for 2013 and 2016.

Pursuant, this tax is levied on the sale and leasing of physical videos to private consumers, as well as on the supply of access services to cinematographic or audio-visual works against consideration, or enabling a free access to audiovisual contents on the internet.

Platforms offering video content without charge, such as YouTube, are liable to pay this tax on their advertising receipts.

The tax is collected on the appendix to the VAT return.

Nicolas Kazandjian

Barrister registered with the Hauts-de-Seine Bar, he started my career in the indirect tax service line of Deloitte Société d’Avocats in 1999. My current position is Director. My area of […]