Whether your clients are professionals or individuals, revenues generated through Cdiscount Marketplace must be reported to the relevant tax authorities.

Furthermore, income may be subject to social security contributions and membership of a social security scheme.

Please refer to the relevant information sheets provided by the relevant tax authorities to find out more about rules applicable to tax declarations, declaration of business activities, and the payment of any social security contributions:

Tax obligations: https://www.impots.gouv.fr/portail/node/10841 [(in respect of French tax, but you must consult the relevant rules applicable in your own tax jurisdiction)]
Social security obligations: https://www.urssaf.fr/portail/home/espaces-dedies/activites-relevant-de-leconomie.html [(in respect of French social security declarations, but you must consult the relevant rules applicable in your own social security authorities as applicable)]

These obligations apply to platform users resident in France or who make sales or services in France under and for the purposes of Articles 258 to 259 D of the French General Tax Code.

Please note that failure to comply with these obligations will result in penalties.

This is just to remind you of your obligations. We would strongly encourage you, where necessary, to obtain professional help to assist you in complying with your legal obligations.