Per Article 252 bis of the General Tax Code, online marketplaces are required to send your annual sales summary to the French Tax Authorities to determine your tax and social security obligations that you may be liable for.
If you receive an Annual Summary of Sales email from Reverb, it will outline your annual transaction summary as well as the thresholds required on your tax and social security obligations outlined by the tax authorities and URSSAF.
In accordance with the provisions of Article 242 bis of the French General Tax Code, the information you will receive from Reverb will be sent to the Directorate General of Public Finance, which will forward it to the URSSAF network in application of Article L114-10-1 of the Social Security Code.