The French tax administration updated the table governing electronic invoicing requirements for transactions with the overseas departments and territories (DOM-COM) on 4 July 2023, simplifying the treatment of operations involving Martinique, Guadeloupe and Réunion regardless of whether they involve goods deliveries or service provisions.
The revised table is available in the professional section of the tax administration's website under the electronic invoicing guidance, specifically in Annex B covering DOM-COM operations. The update forms part of France's broader electronic invoicing framework that will require businesses to issue and receive electronic invoices for B2B transactions.
The simplification addresses the complex VAT treatment that applies to transactions between mainland France and its overseas territories, which have distinct VAT regimes and often require specific handling for cross-territorial transactions within the French VAT system.
