FranceUrssaf
Platform levy toolkit refreshed ahead of 2027 generalisation
Urssaf refreshes the platform withholding toolkit: payment order triggers the levy, new activity codes, a first users-to-levy fiche, and a file-deposit API due before end-October ahead of 2027 generalisation.
By Taxxa AI OyPublished 26 October 2026
Industry: Web portals
Digital platforms preparing to withhold social contributions from auto-entrepreneurs at source have a new documentation pack to work fromUrssaf. Urssaf's monthly news page for plateformes numériques, updated on 26 October 2026
Urssaf, publishes new versions of fiches pratiques 01, 02, 06, 07, 08 and 09
Urssaf plus the first version of the previously forthcoming fiche 05 on users to be levied
Urssaf, and flags a file-deposit API and updated identification and declaration interface contracts due before the end of October
Urssaf.
The most consequential clarifications concern when money moves. The prélèvement fiche now states that the levy is triggered by the payment orderUrssaf, not by the effective arrival of the funds on the bank account
Urssaf, and adds examples for rounding calculated contributions, a box on foreign-currency transactions and guidance on restaurant-voucher payments. On the declaration side, the régularisation fiche now states that a reversement is expected whenever the « cotisations prélevées » field is filled in
Urssaf, and adds cases for cancelling a service or sale before versus after the Urssaf declaration, including worked examples. The déclaration et reversement fiche gains new material on the expected levy month in the declaration file, the « utilisateur identifié » indicator, the PNDE_SD004 inconsistency signal between turnover and levied amounts, and Urssaf's handling of a change in levy rate.
Activity coding changes too. The natures d'activité fiche introduces activity-nature codes (NA01 and following)Urssaf: NA03 (furnished lettings) gains the unclassified tourist furnished rental as an example, NA06 « Vente de biens » becomes « Vente de biens et assimilé » with wine merchants, hotels and campsites added as examples, NA07 (artisanal or commercial services) gains taxis, and NA08 (liberal services) gains translators and sommeliers. The general presentation fiche adds references to the articles of the loi de financement de la Sécurité sociale 2026.
Platforms should also note the timetable. Online registration for the Plateforme numérique portal has been open since May 2026, giving access to the sandbox test environment to prepare for generalisation on 1 January 2027Urssaf. The file-deposit API and the refreshed interface contracts for the identification and declaration phases are announced for release before the end of October
Urssaf, so integration teams should plan a second documentation pass once those land.
The update is the October 2026 edition of Urssaf's monthly newsUrssaf for digital platforms implementing at-source collection of auto-entrepreneurs' social contributions
Urssaf, with the fiche and interface-contract versions it lists.
Download the new fiche versions (especially 05, 06 and 08), update activity codes and levy-trigger logic, and register for the portal sandbox before the end-October API release.