#Marketplace Lawyer in France

The firm’s main services for marketplace operators:

Service	Description	Further details
GDPR compliance	Audit and GDPR compliance work to protect users’ personal data.	Drafting privacy policies, managing user consent and putting data security measures in place.
Drafting terms of sale and terms of use	Drafting general terms and conditions of sale and terms of use tailored to marketplaces.	Includes specific rules on payment terms, returns, disputes and liability.
Taxation of transactions	Advice on marketplaces’ tax obligations: informing sellers and filing an annual report of their transactions with the tax authorities (DAC7 directive).	Assistance with reporting sellers’ income to the tax authorities, in line with tax law.
Managing financial flows	Structuring the marketplace’s payment processes and managing its financial flows.	Advice on using authorised payment service providers to meet security and transparency standards.
Transparent relationships	Putting transparency practices in place to strengthen user trust.	Advice on the information you must give on how offers are ranked and listed (French Consumer Code, P2B Regulation, Digital Services Act).
Legal Design	Making legal documents easier to read through Legal Design.	Adding graphic elements and layout features to make terms of sale and terms of use more accessible and easier to understand.
Online payment regulation	Compliance with the PSD2 directive and, where necessary, an application for payment institution authorisation from the ACPR (French Prudential Supervision and Resolution Authority).	Assistance in strengthening transaction security and user protection during online payments.

Our firm, Hashtag Avocats, assists marketplace operators at every stage of their legal development. We act to make dealings legally sound between the different players on the platform (sellers, buyers and operators). Our services include GDPR compliance audits, drafting terms of sale, marketplace-specific tax assistance, and advice on managing financial flows and online payment regulation. Whether your marketplace is launching or expanding, our team of lawyers helps you stay compliant with the many legal obligations that apply, in a regulatory environment that keeps changing.

What is a marketplace?

A marketplace is an online platform that connects sellers and buyers and so facilitates the sale of goods and services. It is a fast-growing business model that lets users buy and sell goods easily without going through a physical shop. However, the complexity of this model calls for particular legal attention, both in consumer protection and in tax, and requires marketplace operators to meet standards of transparency and personal data compliance. Unlike a conventional online shop, a marketplace hosts several sellers and is therefore subject to specific regulations, in particular on financial flows and on reporting the income its users earn.

When do you need a marketplace lawyer in France?

Marketplace operators face strict regulations in many areas, and this is where a marketplace lawyer becomes a key partner.

GDPR compliance

Marketplaces collect and process a large volume of personal data. To comply with the GDPR, they must put strict data management mechanisms in place, have a legal basis for each processing operation, inform users and keep the data secure. Our team helps you structure and audit your practices to meet GDPR requirements.

Drafting terms of sale and terms of use

The general terms and conditions of sale (CGV) and the terms of use (CGU) are key documents that set the rules between sellers, buyers and the marketplace operator. They must be clear, precise and tailored to each platform. We draft these documents in light of French and European standards to keep your platform compliant.

Taxation of transactions

Platform operators must inform their sellers, on each transaction, of the tax and social security obligations linked to the income they earn on the platform (Article 242 bis of the French Tax Code (CGI) (in French)). Since the transposition of the DAC7 directive, they also report to the tax authorities each year, by 31 January at the latest, the transactions carried out by their sellers (Article 1649 ter A of the same code (in French)). Our firm helps you meet these tax obligations while preserving the confidentiality of your users’ data.

Managing financial flows

When your marketplace handles financial transactions, payments must be managed securely and in line with the laws in force. In some cases, a marketplace may be required to obtain payment institution authorisation (a payment institution licence) granted by the ACPR, the French Prudential Supervision and Resolution Authority (Article L. 522-6 of the French Monetary and Financial Code (Code monétaire et financier) (in French)). We assist you in structuring your financial flows, in line with security and transparency requirements.

Transparent relationships

A marketplace must clearly inform users of its practices on ranking and listing products. This transparency matters even more when financial ties influence how visible offers are on the platform (Article L. 111-7 of the French Consumer Code (Code de la consommation) (in French)). We advise you on setting up transparency policies that comply with French and European law.

How can a marketplace lawyer assist you?

GDPR audit and compliance

The General Data Protection Regulation requires marketplace operators to put strict mechanisms in place to manage and secure personal data. Our lawyers assist you in auditing how you collect, store and process data, and help you introduce protective measures. This includes, for example, drafting privacy policies, building in technical measures to limit access to sensitive data, and obtaining user consent where consent is the legal basis for the processing.

Marketplace-specific tax assistance

Marketplaces’ tax obligations keep getting tighter. Under the DAC7 directive, transposed in Article 1649 ter A of the French Tax Code, platform operators report to the tax authorities each year the transactions carried out by their sellers. The DAC8 directive, for its part, targets crypto-asset service providers. We help you structure your tax obligations and set up compliant processes to limit the risk of penalties. We also make sure your users are properly informed of their own tax obligations.

Drafting and updating terms of sale and terms of use

The general terms and conditions of sale and the terms of use are the contractual foundation of your marketplace. They must not only meet transparency and consumer protection standards but also cover the aspects specific to the marketplace model, such as liability rules, payment terms, return rights and possible disputes. Our lawyers draft bespoke terms of sale and terms of use that fit your needs and the regulations in force, giving your business a solid legal basis.

Online marketplace legal requirements in France: financial flows and payment regulation

Financial flows within a marketplace call for a rigorous framework, in particular on security and legal compliance. In some cases, platforms must obtain authorisation from the Autorité de Contrôle Prudentiel et de Résolution (ACPR, the French Prudential Supervision and Resolution Authority) if they handle payments directly on behalf of sellers. We advise you on the most suitable way to manage financial flows, whether through a payment service provider or another solution that complies with the law.

Transparency between the marketplace and its users

The marketplace business model relies largely on transparent practices for listing and ranking products. Good transparency strengthens user trust and supports fair competition between sellers. Our lawyers help you put clear practices in place and meet European obligations, such as Regulation (EU) 2019/1150, known as the P2B Regulation (ranking of offers), the Digital Services Act (DSA) and, for platforms designated as gatekeepers, the Digital Markets Act (DMA).

Using Legal Design to make legal documents easier to read

Legal Design is an innovative approach that aims to make legal documents more accessible and easier for users to understand. This method is particularly useful for terms of sale and terms of use, which are often seen as complex and tedious. Lawyers build these Legal Design principles into the drafting of their legal documents to improve the user experience on your platform. This can include graphic elements, a simplified structure and a visual presentation that makes the content easier to understand.

Online payment regulation for marketplaces

Online payments are a central pillar of marketplaces. When these platforms integrate payment services, they must comply with strict standards, such as Directive (EU) 2015/2366 on payment services, known as PSD2, which imposes enhanced security measures. Our lawyers help you meet these standards and assist you with authorisation applications to the ACPR. By taking a proactive approach, we work to make your payment processes safe, transparent and in line with regulators’ expectations.

Marketplace taxation in France: reporting duties and anti-fraud measures

Marketplace taxation has changed to strengthen operators’ obligations towards the tax authorities. Since 1 January 2023, under the DAC7 directive, platform operators report the transactions carried out by their sellers, to combat tax fraud and ensure fair competition. Our lawyers advise you on good practice to meet these requirements, by setting up internal procedures that support compliance while respecting the confidentiality of your users’ data.

Drafting general terms and conditions of sale (CGV): a solid contractual framework

The general terms and conditions of sale (CGV) are essential to govern relations between the different players on the marketplace. Our lawyers draft bespoke terms of sale that include the following:

• Payment terms: transaction conditions, payment options and refund handling.
• Warranty and returns: warranty policies and return options for buyers.
• Disputes and complaints: procedures for handling disputes between sellers and buyers.
• Liability: clarifying each party’s role, including limits on the platform operator’s liability.

Contact Hashtag Avocats about your marketplace

Running a marketplace requires specific legal expertise to make its operations legally sound. Hashtag Avocats assists you at every stage of your project, with tailored advice to meet legal requirements and protect your interests. For an initial discussion or a consultation, call us on 01 85 73 56 66 or visit our office at 51 Av. Franklin Delano Roosevelt, 75008 Paris.

Every situation is different: the information on this page is general and does not replace legal advice tailored to your case. The firm makes no promise of outcome; it commits to the means it deploys.