{"id":338,"date":"2016-08-17T16:53:52","date_gmt":"2016-08-17T14:53:52","guid":{"rendered":"http:\/\/www.lrf.fr\/?page_id=338"},"modified":"2019-03-25T10:35:54","modified_gmt":"2019-03-25T09:35:54","slug":"e-gaming-and-betting","status":"publish","type":"page","link":"https:\/\/www.lrf.fr\/en\/your-activities\/e-gaming-and-betting\/","title":{"rendered":"E-Gaming and betting"},"content":{"rendered":"<p><meta name=\"description\" content=\"E-GAMING AND BETTING. YOU PROVIDE ONLINE SERVICES OF GAMING AND BETTING AND WANT TO OFFER SERVICES TO FRENCH CONSUMERS.\"><br \/>\n                    <\/div>\r\n            \r\n        <section class=\"gravity-section\" style=\"height:autopx;\">\r\n                                <div class=\"gravity-section-background\"  style=\"background-color: #dd9933;\">\r\n                    <\/div>\r\n            \r\n    <div class=\"gravity-section-content\"><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-784\" src=\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Jeux-et-paris-en-ligne_Act-1.jpg\" alt=\"Jeux et paris en ligne_Act\" width=\"1200\" height=\"433\" srcset=\"https:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Jeux-et-paris-en-ligne_Act-1.jpg 1029w, https:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Jeux-et-paris-en-ligne_Act-1-300x108.jpg 300w, https:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Jeux-et-paris-en-ligne_Act-1-768x277.jpg 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<\/div>\n                            \r\n        <\/section><!-- .gravity-section -->\r\n                    <div class=\"container\">\r\n                \r\n    \n                    <\/div>\r\n            \r\n        <section class=\"gravity-section\" style=\"padding-top:70px;padding-bottom:10px;\">\r\n                                <div class=\"gravity-section-background\" data-stellar-ratio=\"0.5\" style=\"background-image: url(http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/livre-lunette.png);background-color: #ffffff;\">\r\n                    <\/div>\r\n            \r\n    <div class=\"gravity-section-content\"><div class=\"container\"><h4 style=\"text-align: left;\"><strong>YOU PROVIDE ONLINE SERVICES OF GAMING AND BETTING AND WANT TO OFFER SERVICES TO FRENCH CONSUMERS<\/strong><\/h4>\n<h5 style=\"margin-top: 50px;\"><span style=\"color: #999999;\"><strong>WHICH GAMES ARE AUTHORIZED IN FRANCE ?<\/strong><\/span><\/h5>\n<hr class=\"\" style=\"width:15%;margin-left:0;\">\n<p>The law on betting and gaming introduces a qualitative control through strict supervision of authorized games and betting:<\/p>\n<ul>\n<li><strong>Betting on horse races<\/strong>: Allowed only in their mutual form<\/li>\n<li><strong>Sports betting<\/strong>: authorized under the mutual form, in fixed odds and live (live betting)<\/li>\n<li><strong>circle games<\/strong>: poker<\/li>\n<\/ul>\n<h5 style=\"margin-top: 50px;\"><span style=\"color: #999999;\"><strong>DO YOU HAVE TO OBTAIN A LICENSE ?<\/strong><\/span><\/h5>\n<hr class=\"\" style=\"width:15%;margin-left:0;\">\n<p><strong>ARJEL issued approvals for these three categories of bet<\/strong> to operators that demonstrate their ability to meet their legal obligations (financial strength, technical constraints). The Authority has issued a detailed specification, defining the elements of the application for approval.<\/p>\n<p>ARJEL ensures compliance with these legal and regulatory requirements and may initiate disciplinary proceedings against an operator if they are not met.<\/p>\n<p>More information on the site of ARJEL: www.arjel.fr.<\/p>\n<p><strong>You must also prove the existence of a security, trust, insurance, account receivership or any other instrument or mechanism to ensure, in all circumstances, to repay the all assets due to players.<\/strong><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n<p><strong>If you are not established in France, you also have to appoint a tax representative<\/strong> residing in France and accredited by the tax authorities personally responsible for reporting operations and the payment of amounts due.<\/p>\n<h5><\/h5>\n<h5><\/h5>\n<h5 style=\"margin-top: 50px;\"><span style=\"color: #999999;\"><strong>WHAT ARE YOUR COMPLIANCE and payment REQUIREMENTS ?<\/strong><\/span><\/h5>\n<hr class=\"\" style=\"width:15%;margin-left:0;\">\n<p><strong>Since 1 January 2016, levies on online gaming and betting must be electronically reported and paid in support of the annex to the VAT return.<\/strong><\/p>\n<p>Periodicity and due dates for electronic statement and electronic payment are determined on those applicable for VAT returns.<\/p>\n<p>E- betting is a service provided by electronic means for purposes of VAT. <strong>Access to e \u2013gaming is in the French VAT scope when players consume games in France.<\/strong><\/p>\n<p>As regards the VAT system, Article 261 E of the French tax code exempts &#8220;<em>The proceeds of the operation of the National Lottery, the national lottery, horse mutual betting, betting on sports competitions and on online circle games, with the exception of remuneration received by organizers and intermediaries involved in the organization of these games and betting.<\/em> &#8221;<\/p>\n<p>The operator not established in France may wish to use the procedure of &#8220;Mini-One Stop Shop&#8221; or to be identified for VAT in France through a tax representative<\/p>\n<\/div><\/div>\n                            \r\n        <\/section><!-- .gravity-section -->\r\n                    <div class=\"container\">\r\n                \r\n    \n<h5><\/h5>\n<h4><strong>WHAT CAN WE <span style=\"color: #800000;\">DO FOR YOU<\/span><span style=\"color: #850911;\"><span style=\"color: #000000;\"><span style=\"color: #800000;\"> ?<\/span><\/span><\/span><\/strong><\/h4>\n<hr class=\"\" style=\"width:5%;margin-left:0;\">\n<p><span style=\"color: #800000;\"><strong>WE APPLY FOR AN IDENTIFICATION<\/strong><\/span>\u00a0<strong><span style=\"color: #800000;\">NUMBER<\/span> <\/strong>with the French tax authorities,<\/p>\n<p>We take on our role of <span style=\"color: #800000;\"><strong>ACCREDITED TAX\u00a0<\/strong><strong>REPRESENTATIVE<\/strong><\/span>,<\/p>\n<a href=\"\/our-services\/tax-representation\/\" class=\"btn btn-theme btn-small\">Learn more<\/a>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #800000;\"><strong>WE PREPARE<\/strong><\/span>\u00a0and file\u00a0<span style=\"color: #800000;\"><strong>YOUR MONTHLY STATEMENTS OF TAXES<\/strong><\/span>, and levies,<\/p>\n<a href=\"\/our-services\/statement-of-taxes-on-e-gaming-and-betting\/\" class=\"btn btn-theme btn-small\">Learn more<\/a>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\">We guarantee the<\/span><strong><span style=\"color: #800000;\"> PAYMENT OF THESE\u00a0TAXES,<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><span style=\"color: #000000;\">We assist in drafting<\/span><strong> REPLIES TO REQUESTS FOR INFORMATION FROM THE TAX AUTHORITIES<\/strong><\/span>, we are present during tax audits, we ensure liaison with attorneys on the occasion of tax litigations &#8230;<\/p>\n<p><span style=\"color: #800000;\"><span style=\"color: #000000;\">We ensure\u00a0<\/span><strong>REGULATORY MONITORING\u00a0<\/strong><\/span>\u00a0and we analyze the consequences on your reporting requirements;<\/p>\n<p><span style=\"color: #800000;\"><strong>WE PROVIDE ASSISTANCE <\/strong><span style=\"color: #000000;\">for any additional complaince services and advices.<\/span><\/span><\/p>\n<h4><\/h4>\n<p style=\"text-align: center; margin-top: 50px;\"><strong>Do not hesitate to contact us for any question or assistance. It is free<\/strong><strong>\u2026\u00a0!<\/strong><\/p>\n<p style=\"text-align: center; margin-top: 70px;\"><a href=\"http:\/\/www.lrf.fr\/en\/contact-us\/\" class=\"btn btn-theme btn-small\">Contact us<\/a>\n<p style=\"text-align: center;\"><div style=\"height: 40px\"><\/div>\n                    <\/div>\r\n            \r\n        <section class=\"gravity-section\" style=\"height:autopx;\">\r\n                                <div class=\"gravity-section-background\"  style=\"background-color: #dd9933;\">\r\n                    <\/div>\r\n            \r\n    <div class=\"gravity-section-content\"><div class=\"google-map\" data-lat=\"48.8802626\" data-lng=\"2.2773509\" data-zoom=\"15\" data-title=\"localisation\" data-height=\"300\" data-color=\"\" data-saturation=\"-100\"><\/div>\n<\/div>\n                            \r\n        <\/section><!-- .gravity-section -->\r\n                    <div class=\"container\">\r\n                \r\n    <\/p>","protected":false},"excerpt":{"rendered":"<p>WHAT CAN WE DO FOR YOU ? WE APPLY FOR AN IDENTIFICATION\u00a0NUMBER with the French tax authorities, We take on our role of ACCREDITED TAX\u00a0REPRESENTATIVE, &nbsp; WE PREPARE\u00a0and file\u00a0YOUR MONTHLY STATEMENTS OF TAXES, and levies, &nbsp; We guarantee the PAYMENT OF THESE\u00a0TAXES, We assist in drafting REPLIES TO REQUESTS FOR INFORMATION FROM THE TAX AUTHORITIES, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":169,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-338","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/338","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/comments?post=338"}],"version-history":[{"count":47,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/338\/revisions"}],"predecessor-version":[{"id":2707,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/338\/revisions\/2707"}],"up":[{"embeddable":true,"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/pages\/169"}],"wp:attachment":[{"href":"https:\/\/www.lrf.fr\/en\/wp-json\/wp\/v2\/media?parent=338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}