We invite you to take a close look at our blog article on this reform, which comes into force on 1 January: https: //blog.elloha.com/2018/12/22/taxe-de-sejour-ce-qui-change-au-1er-janvier/
As there's a lot of nonsense out there (including among some DMOs), here's what we've also learnt about your marketplaces:
your booking engine (marketplace) is not affected by the reform: in fact, the platforms that are subject to the obligation to collect tourist tax are those that collect the proceeds from bookings, which is not your case ...
this reform only concerns professionals who are subject to the flat-rate tourist tax: even if you were to collect the proceeds, you should be aware that you would not be required to collect tourist tax for a hotel or guest house, etc., unless you were authorised to do so by the hotel or guest house, and unless you had prior approval from the tax authorities to carry out these operations,
secondly, for other service providers; those that the law calls "non-professional or unclassified or in the process of being classified", i.e. unclassified furnished accommodation; these are, in fact, subject to the flat-rate TS: you are under no obligation to deduct the TS upstream because you collect nothing in the process and payment is made directly to the owner.
For tourist information offices that collect bookings (again, only for non-professionals subject to the flat-rate TS), this tax is, in principle, included in the final sale price: this sum is therefore collected at the same time as the rest because it is part of the final price, by default. In this case, the tourist office that has collected the proceeds from the booking must pay the flat-rate tax according to the procedures in force in its local authority (applicable rate, deduction applicable according to the period when the pro is open and ceiling on the rate according to the maximum amount of the actual TS collected in the local authority). That's a lot of fun... but you'll understand that our platform does not handle this calculation because, apart from its complexity, it is not based on the application of a rate to the booking but on the average of bookings acquired by the owner over a given reporting period...
This reform will therefore have no impact on our platform or our existing systems for managing the actual tourist tax, and there are no plans to develop them further.
In short, long live the free marketplace!