--- title: "Overseas territories (DOM / COM) — e-invoicing & e-reporting" description: "How the French e-invoicing and e-reporting reform applies to the overseas territories: Guadeloupe, Martinique and La Réunion (VAT, 8.5 % — e-invoicing inside, e-reporting across), Guyane and Mayotte (no VAT), and the COM (outside the reform). A flow matrix, postal-code mapping, DOM VAT rates, octroi de mer, and how to model each case with the Flowie API (XP Z12-014 case 44)." canonical: "https://docs.get-flowie.com/compliance/fr/overseas" source: "https://docs.get-flowie.com/compliance/fr/overseas.html" --- # Overseas territories (DOM / COM) — e-invoicing & e-reporting Compliance · 🇫🇷 France # Overseas territories (DOM / COM) — e-invoicing & e-reporting The French reform is written for one country, but French VAT is not one territory. Guadeloupe, Martinique and La Réunion apply VAT at their own rates; Guyane and Mayotte are French départements where VAT does not apply; the _collectivités d'outre-mer_ (COM) have their own tax systems altogether. Which of the reform's two channels — **e-invoicing** (a structured invoice exchanged through the Plateformes Agréées) or **e-reporting** (transaction data sent to the DGFiP) — applies to a sale depends on where the seller and the buyer are, not on the fact that both are French. This page is the territory-by-territory answer, and how to model each case with the Flowie API. AFNOR **XP Z12-014** covers it as [cas d'usage 44]() (_Transactions avec DROM / COM / TAAF_). ## The three situations at a glance DROM · VAT applies ### Guadeloupe, Martinique, La Réunion Part of the French VAT system with their own rates (8.5 % normal, 2.1 % reduced). A B2B sale **inside** one of them is domestic: **e-invoicing** , same calendar and same lifecycle as the metropole. DROM · no VAT ### Guyane, Mayotte VAT is provisionally not applicable (article 294 of the CGI). Sales **inside** them carry no VAT, so there is no e-invoicing obligation. A metropolitan seller shipping there makes an export and **e-reports** it. COM & TAAF · own tax systems ### Saint-Pierre-et-Miquelon, Saint-Barthélemy, Saint-Martin, Wallis-et-Futuna, Polynésie, Nouvelle-Calédonie Outside the French and the EU VAT territory. Businesses established there are **outside the reform**. Sales to them from France are exports, **e-reported** by the French seller. The one rule behind all of it The reform follows VAT territoriality. For VAT, each DROM is a territory distinct from the metropole, so a flow between the metropole and a DROM — in either direction — is an export or an import, not a domestic sale. Domestic sales are e-invoiced; exports and imports are e-reported. The buyer still has a SIREN and still appears in the annuaire: **the territory changes the VAT and the channel, not the identification.** ## Territory by territory The postal code is the most reliable signal in your data: every overseas territory has its own `97x` / `98x` prefix. Territory| Status| Postal code| ISO 3166| VAT| Local B2B under the reform ---|---|---|---|---|--- Guadeloupe| DROM| `971xx`| `GP`| Yes — 8.5 % / 2.1 %| e-invoicing Martinique| DROM| `972xx`| `MQ`| Yes — 8.5 % / 2.1 %| e-invoicing La Réunion| DROM| `974xx`| `RE`| Yes — 8.5 % / 2.1 %| e-invoicing Guyane| DROM| `973xx`| `GF`| Not applicable| out of scope Mayotte| DROM| `976xx`| `YT`| Not applicable| out of scope Saint-Pierre-et-Miquelon| COM| `975xx`| `PM`| Own tax system| out of scope Saint-Barthélemy| COM| `97133`| `BL`| Own tax system| out of scope Saint-Martin| COM| `97150`| `MF`| Own tax system| out of scope Wallis-et-Futuna| COM| `986xx`| `WF`| Own tax system| out of scope Polynésie française| COM| `987xx`| `PF`| Own VAT| out of scope Nouvelle-Calédonie| _sui generis_| `988xx`| `NC`| Own tax (TGC)| out of scope TAAF| Overseas territory| —| `TF`| None| out of scope Saint-Barthélemy and Saint-Martin hide behind a Guadeloupe prefix Both used to be part of Guadeloupe and kept its `971` prefix: `97133` is Saint-Barthélemy and `97150` is Saint-Martin. A rule that reads "971 means Guadeloupe" will charge 8.5 % VAT to two territories that have none. Match those two codes before the prefix. ## Who sells to whom — the flow matrix What matters is the pair: where the seller is established and where the goods go (or, for services, where the customer is). Read the row that matches your sale. Flow| VAT treatment| Reform channel ---|---|--- **Inside** Guadeloupe, Martinique or La Réunion (both parties established there)| Local VAT, category `S` at 8.5 % or 2.1 %| e-invoicing \+ lifecycle statuses, exactly as in the metropole Metropole **→** Guadeloupe, Martinique, La Réunion| Export from the metropole: exempt, category `G`. Import VAT and _octroi de mer_ are due on arrival| e-reporting by the seller — cas 44 Guadeloupe, Martinique, La Réunion **→** metropole| Export from the DROM: exempt, category `G`. Import VAT is due in the metropole| e-reporting by the seller — cas 44 Between two DROM (e.g. Martinique → La Réunion)| Distinct VAT territories: handle it like a metropole ↔ DROM flow| e-reporting — cas 44 Metropole or a VAT DROM **→** Guyane, Mayotte| Export, category `G`; no VAT at destination| e-reporting by the seller — cas 44 **Inside** Guyane or Mayotte| No VAT| none — outside both channels Metropole or a DROM **→** a COM, Nouvelle-Calédonie, TAAF| Export outside the EU, category `G`| e-reporting by the seller — cas 44 A COM business selling locally or to anyone| Its own tax system| none on the COM side Metropole or a DROM **buying** from Guyane, Mayotte or a COM| Goods: import, declared at customs. Services: the buyer self-assesses| No e-invoice to receive. Services bought from outside the VAT territory follow the international purchase rules of [cas 43]() Services follow their own place-of-supply rules The matrix is written for **goods** , where the route of the goods decides. For services, the place of supply (article 259 and following of the CGI) is applied territory by territory, and the outcome — local VAT, reverse charge (`AE`), or outside the scope (`O`) — depends on the service and on where the customer is established. The API cannot infer it from an address: decide it with your tax advisor, then send the category and exemption reason that result. ## Identify the territory in your data * **Country code stays`FR` for a DROM.** A company in Saint-Denis de La Réunion is a French company with a SIREN. Its address carries `"country": "FR"` and a `974xx` postal code — the territory is expressed by the address, not by a different country code. That is how the [UBL generator]()'s case-44 sample is built, including the deliver-to country `BT-80`. * **The establishment decides, not the head office.** A Paris company with a warehouse in Le Port has one SIREN and two SIRETs. A sale shipped from the Le Port SIRET to a Réunion customer is a domestic Réunion sale; the same invoice shipped from Paris is an export. Store the territory on the _establishment_ (SIRET) and on the delivery address, not on the customer account. * **Put the delivery address on goods invoices.** `BG-15` is where the VAT treatment comes from. For an export to a DROM it is the evidence that the goods left the metropole — and a wrong one is a [substantive defect your customer may refuse](), not a typo. * **COM parties without a SIREN** — a Polynesian company identified by its numéro TAHITI, a Caledonian one by its RIDET — are foreign parties for the invoice: use the territory's own ISO code (`PF`, `NC`, `WF`) in the address and no French legal identifier. ## DOM VAT rates and the _octroi de mer_ Rate| Guadeloupe, Martinique, La Réunion| Metropole, for comparison ---|---|--- Normal| **8.5 %**| 20 % Reduced| **2.1 %**| 10 % / 5.5 % Special| **1.75 %** and **1.05 %**| 2.1 % All four DOM rates are in the French rate set Flowie's generator checks against, so `"vatRate": 8.5` on a standard line is generated without a warning. A rate outside that set is still generated, but flagged. The **_octroi de mer_** is not VAT. It is a local tax on goods entering (and goods produced in) the five DROM, collected by customs. It has no VAT category and never belongs in the VAT breakdown (`BG-23`). If you re-invoice it to a customer, it is part of the price or a document-level charge (`BG-21`), and the VAT of the invoice is computed on that. ## Model it with the Flowie API ### A sale inside La Réunion — domestic e-invoicing Nothing special: it is a French B2B invoice at the local rate. Send it with `POST /v1/documents/send` as you would in the metropole, and the lifecycle (`200`–`213`) and the payment e-reporting follow on their own. To see the compliant UBL first, the simple generator builds it from your parties and lines: [code] curl -X POST https://api.get-flowie.com/v1/tools/fr/ubl/simple \ -H "Authorization: Bearer $FLOWIE_API_KEY" \ -H "Content-Type: application/json" \ -d '{ "number": "FA-2026-0974", "seller": { "name": "Atelier Dupont SARL", "siret": "55210055400013", "vatNumber": "FR96552100554", "legalForm": "SARL au capital de 50 000 EUR — RCS Paris 552 100 554", "address": {"street": "3 rue du Port", "city": "Le Port", "postalCode": "97420", "country": "FR"} }, "buyer": { "name": "Comptoir Réunionnais SAS", "siret": "39158000400021", "vatNumber": "FR87391580004", "address": {"street": "14 rue Juliette Dodu", "city": "Saint-Denis", "postalCode": "97400", "country": "FR"} }, "lines": [ {"description": "Mobilier d agencement", "quantity": 1, "unitPrice": 5000, "vatRate": 8.5, "kind": "goods"} ] }' [/code] The answer says what it inferred: category `S`, the regime note `BAR` = `B2B` (the domestic channel), cadre `B1`. ### A shipment from the metropole to La Réunion — e-reporting Same call, two differences: a Paris seller, and `"vatRegime": "export"`. Every line becomes category `G` with exemption code `VATEX-EU-G`, the regime note becomes `B2BINT` — which is what tells the platforms this is reportable transaction data rather than a domestic B2B e-invoice — and the deliver-to country `BT-80` is filled from the buyer's address. [code] curl -X POST https://api.get-flowie.com/v1/tools/fr/ubl/simple \ -H "Authorization: Bearer $FLOWIE_API_KEY" \ -H "Content-Type: application/json" \ -d '{ "number": "FA-2026-0044", "vatRegime": "export", "seller": { "name": "Atelier Dupont SARL", "siret": "55210055400013", "vatNumber": "FR96552100554", "legalForm": "SARL au capital de 50 000 EUR — RCS Paris 552 100 554", "address": {"street": "12 rue de la Paix", "city": "Paris", "postalCode": "75002", "country": "FR"} }, "buyer": { "name": "Comptoir Réunionnais SAS", "siret": "39158000400021", "vatNumber": "FR87391580004", "address": {"street": "14 rue Juliette Dodu", "city": "Saint-Denis", "postalCode": "97400", "country": "FR"} }, "lines": [ {"description": "Mobilier d agencement — expédition La Réunion", "quantity": 1, "unitPrice": 5000, "kind": "goods"} ] }' [/code] The exemption wording: generic export vs DROM The simple generator's `export` regime writes the generic export reason (_exportation hors UE, article 262 I du CGI_). For a DROM the precise ground is article 294 of the CGI. The full case-44 sample carries that wording — fetch it, adapt the parties, and generate from it with `POST /v1/tools/fr/ubl/generate`: [code] curl https://api.get-flowie.com/v1/tools/fr/ubl/scenarios/uc-44-overseas-territories \ -H "Authorization: Bearer $FLOWIE_API_KEY" [/code] ### Check the buyer before you send Companies in Guadeloupe, Martinique and La Réunion must be able to receive e-invoices from 1 September 2026, like every French company, so they have a reception address in the annuaire. A company in Guyane, Mayotte or a COM may well have none. Look it up before you choose how to deliver: [code] curl https://api.get-flowie.com/v1/portability/annuaire/391580004 \ -H "Authorization: Bearer $FLOWIE_API_KEY" [/code] And watch `compliance.reported.failed` on the reporting leg as for any other e-reported sale — the [integration playbook]() covers the handler. ## Questions that come up ### Is a sale from Paris to a company in La Réunion e-invoicing or e-reporting? E-reporting. For VAT, La Réunion is a territory distinct from the metropole, so the shipment is an export: exempt in the metropole (category `G`), with import VAT and _octroi de mer_ paid on arrival. The seller reports the transaction data (XP Z12-014 cas 44); it is not a domestic B2B e-invoice even though both companies have a SIREN. ### Are companies in Guadeloupe, Martinique and La Réunion subject to the e-invoicing mandate? Yes, for their sales to other businesses established in the same territory: VAT applies there, so the sale is domestic and goes through the e-invoicing channel at the local rates (8.5 % normal, 2.1 % reduced). The calendar is the national one — every company must be able to receive from 1 September 2026, and must issue from 1 September 2026 (large and mid-sized) or 1 September 2027 (SMEs and micro-businesses). ### Do companies in Guyane and Mayotte have to e-invoice? Not for their local sales. VAT is provisionally not applicable in Guyane and Mayotte (article 294 of the CGI), and the reform's obligations hang on VAT, so a sale between two businesses established there is outside both e-invoicing and e-reporting. A metropolitan or Antillean seller shipping to Guyane or Mayotte, on the other hand, makes an export and e-reports it. ### Does the reform apply in Saint-Martin, Saint-Barthélemy, Polynésie or Nouvelle-Calédonie? No. The collectivités d'outre-mer and Nouvelle-Calédonie have their own tax systems and are outside the French and the EU VAT territory, so businesses established there have no obligation under the French reform. A sale to them from the metropole or a DROM is an export outside the EU, e-reported by the French seller. Watch the postal codes: Saint-Barthélemy (97133) and Saint-Martin (97150) share Guadeloupe's 971 prefix. ## Integration checklist * Classify every establishment and every delivery address by territory, with `97133` and `97150` matched before the `971` prefix. * Inside a VAT DROM: standard category `S`, rates 8.5 / 2.1 / 1.75 / 1.05, regime note `B2B` — the ordinary e-invoicing flow. * Across territories, and to Guyane, Mayotte or a COM: category `G`, an exemption reason, regime note `B2BINT`, and the delivery address on goods. * Keep `"country": "FR"` for DROM parties; use the territory's ISO code only for COM parties with no SIREN. * Keep the _octroi de mer_ out of the VAT breakdown. * Get the place of supply of **services** confirmed by your tax advisor before you pick their category. ## References * [Use cases · e-reporting, B2C & international]() — cas 43 (international B2B) and cas 44 (DROM / COM / TAAF) in the XP Z12-014 referential. * [UBL generator]() — the case-44 sample, _Selling to Réunion — French territory, different VAT_ , ready to validate. * [Business terms]() — `BT-80`, `BT-118`, `BT-121` and the delivery group `BG-15`. * [Refusal & rejection · wrong postal address]() — why a DROM/COM address that changes the VAT treatment is grounds for refusal. * [Integration playbook · e-reporting]() — what Flowie files for you and what stays yours. * [Code général des impôts]() — articles 294 to 296 ter, VAT in the overseas départements. This page states how the reform applies to the overseas territories as the DGFiP specifications and XP Z12-014 describe it. It is not tax advice: the VAT treatment of a given operation, and services above all, is for your tax advisor to confirm.