On July 11th, 2019, the both houses of the French Parliament have approved the digital services tax.
A three percent sales tax will be passed on digital companies that provide advertising services. Companies with a global income of 750 million € (852 million US $) or more, including sold in the domestic French market at least 25 million euros, will have to pay the 3% tax.
The tax apply retrospectively to turn over realized in France since January 1st , 2019.
The tax will be a temporary measure until an agreement on the introduction of a similar tax is reached at the international level within the OECD.
On materials of the following website: https://www.gouvernement.fr/en/tax-on-digital-services-an-efficacious-fiscal-justice-measure
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