The General Directorate of Public Finance has published draft guidance regarding the new digital services tax (DST) for public consultation. The new Law No. 2019-759 of 24 July 2019, has been published on July 25, 2019, in the Official Gazette. This draft guide concerns the declarative and payment procedures relating to this new DST tax as well as the option for the consolidation within a group of the declaration and the payment.
The public consultation deadline is 29 November 2019.