The Minister of Finance, Bruno Le Maire, has recently declared that France intends to collect the country’s digital services tax in December 2020, which was due in April and October 2020.

The digital service tax in France will apply on the revenue of digital companies providing advertising services, selling user data for advertising purposes, or performing intermediation services. Companies with global revenues of equal to or in access of EUR 750m or more and French sales of at least EUR 25m are required to pay 3% DST.