Sales to French DOMs and VAT
The shipment of goods to a French overseas department is not accounted for in the same way as sales to metropolitan France.
The export-import model is crucial for the flow of goods. The destination territory, importer, local VAT, maritime tax, and customs obligations must be determined.
Part of the European Union, but outside the EU VAT area
Guadeloupe, Martinique, Réunion, French Guiana, and Mayotte are French outermost regions. However, their customs and tax status must be considered separately.
Regions of the European Union
They should not be described simply as territories "outside the EU." They are an integral part of the Union as outermost regions.
EU customs territory
EU goods retain their customs status, but their movement requires formalities to settle taxes applicable to the territory.
Separate tax territories
In goods relations with the metropolis and other EU countries, the logic of export and import is applied, and not the usual intra-Community supply or domestic sales.
Shipping from Paris
On the metropolitan side, the shipment may benefit from export exemption after meeting the conditions and maintaining proof of export.
Import into the destination territory
Upon arrival, you will need to determine local VAT, overseas duties, importer and how to submit your declaration.
The provisions of the Intra-Community Supply of Goods and Distance Selling are not the starting point
The French BOFiP excludes the standard intra-EU transaction logic for goods flows between the metropolis, other EU countries and overseas territories.
Three territories apply VAT, two still do not
The rate depends on the import location and product classification. The absence of VAT in Guyana and Mayotte does not eliminate formalities or local taxes.
Guadalupe
8.5% – basic rate
2.1% – reduced rate for appropriate categories
Martinique
8.5% – basic rate
2.1% – reduced rate for appropriate categories
Reunion
8.5% – basic rate
2.1% – reduced rate for appropriate categories
French Guiana
VAT remains temporarily unapplied. Import declarations, local taxes, and operator fees may still apply.
Mayotte
VAT remains temporarily unapplied. However, goods are subject to import formalities and overseas taxes.
| Territory | Is VAT applicable? | Basic rate | The most important note |
|---|---|---|---|
| Guadalupe | Yes | 8,5% | Common VAT market with Martinique. |
| Martinique | Yes | 8,5% | VAT common market with Guadeloupe. |
| Reunion | Yes | 8,5% | Specific product exemptions possible. |
| French Guiana | No, temporarily | Lack | Maritime tax may still apply. |
| Mayotte | No, temporarily | Lack | Maritime tax may still apply. |
The 8.5% rate does not apply to every product
Current information from the French tax administration confirms rates of 8.5%, 2.1%, 1.75%, and 1.05%. Before importing, check the product category and possible exemptions.
Check the basic model for your chosen route
Select the origin and destination of the shipment. The result indicates the direction of the tax analysis, but does not replace the classification of the goods or the determination of the importer.
Guadeloupe and Martinique create a common VAT market
These two territories are treated as a single territory for the purposes of the VAT system being analyzed. The Guadeloupe-Martinique relationship is not accounted for in the same way as the relationship between Réunion and Martinique.
Guadeloupe ↔ Martinique
There is no standard import between two separate VAT territories.
Reunion → Martinique
The flow leads to exports from Reunion and imports in Martinique.
The exception does not apply to other routes
Official VAT rules in the overseas departments indicate that Réunion, Guyana and Mayotte remain separate territories from the Antillean market.
No VAT does not mean no taxes and fees
Before determining the final price, you need to separate the import VAT, local overseas duties and the carrier's clearance fee.
Import VAT
May occur in Guadeloupe, Martinique, and Réunion. Rates vary depending on product and possible exemption.
Local maritime tax
Overseas tax (octroi de mer) can occur in all five territories, even where there is no VAT.
Carrier fee
This is the operator's fee for handling customs clearance. It is not a tax collected by the customs administration.
There is no single rate of maritime tax
Rates vary by territory, commodity code, and local regulations. The French Customs Administration describes the rules for local levies in DROMs and the rates and exemptions published by regions.
Import VAT in the three territories goes to CA3
From 2022, a taxpayer identified for VAT purposes in France will settle the import VAT due on their return. This mechanism also covers imports to Guadeloupe, Martinique, and Réunion. The import data check and its link to the return are described in the guide to VAT imports in France – ATVAI and procedure 42. When using it, please observe the territorial distinctions presented in this article.
Guadeloupe, Martinique and Reunion
The relevant taxpayer reports import VAT on their return. Customs formalities and maritime tax remain separate.
Guyana and Mayotte
Local import VAT is not reported because the tax is not applicable. Imports and other taxes still need to be accounted for.
Customs declaration is still required
VAT settlement in CA3 does not erase the import declaration. Official rules are described in the Customs Administration's guide to VAT on imports. Declaration practice is further developed in Taxenlight to VAT declarations in France.
Sales to consumers in the DOM do not automatically route to Union OSS
Shipping from Poland or metropolitan France to a consumer at home is not a normal intra-Community distance sale of goods.
Poland → Paris
B2C sales may be subject to EU distance selling rules and the OSS procedure.
Poland → Guadeloupe
The starting point is exports on the shipping side and imports on Guadeloupe, not the standard Poland-France sales through Union OSS.
The customer may receive an additional bill upon delivery
The amount may include import VAT, local taxes, and the carrier's customs clearance fee. The French government clarifies that the carrier's fee is not a tax. Before purchasing, the store should clearly indicate whether the price includes import costs.
Before shipping, determine who will import and pay taxes
Delivery terms influence the allocation of costs and formalities, but the Incoterm term itself does not resolve all tax obligations. We compare the contractual allocation of costs and formalities in more detail in the article "DDP and DAP for France and VAT." It does not replace checking the status of a specific overseas territory.
Import usually on the recipient's side
The seller arranges transport to the agreed location, and the customer generally handles the import and pays local taxes.
More responsibilities on the seller's side
The seller assumes a greater scope of customs duties, taxes, and costs. It's important to verify whether they are an importer and how they will account for VAT and local taxes.
The EORI number does not replace the VAT number
EORI identifies the operator for customs purposes. Its status can be confirmed using EORI checker Taxenlight. If the seller is to account for French VAT, the obligation to register for VAT in France.
Five routes and five different checkpoints
Each example begins with the goods' route. Only then are VAT, local taxes, the importer, and documents determined.
| Route | VAT model | What to check? |
|---|---|---|
| Paris → Guadalupe | Exports from the metropolis and imports in Guadalupe | Rate of 8.5% or 2.1%, possible exemption and local levies. |
| Poland → Reunion | Exports from the EU and imports to Reunion | Importer, local VAT, commodity code and maritime tax. |
| Poland → Guyana | Export and import without local VAT | Import declaration, overseas duties and operator fees. |
| Guadeloupe → Martinique | The Antillean Common Market | Special rules between two territories of one VAT market. |
| Reunion → Martinique | Exports from Reunion and imports to Martinique | Export, importer and local taxation documents. |
Goods returning from HOME to the metropolis are also imports
The Guadeloupe–metropolitan France flow works in the opposite direction according to the same territorial logic: exports on the DOM side and imports to metropolis for VAT purposes.
The most common mistakes when selling to DOM
Most problems arise from treating all French addresses the same or from omitting taxes other than VAT.
Automatic 20% VAT
Shipping from the metropolis to DOM is not the usual French domestic sale.
Standard WDT
Selling from Poland to Guadeloupe does not work like shipping Poland to Paris.
Union OSS for B2C
Sales to consumers at DOM are not automatically subject to the EU procedure.
8.5% for each product
Reduced rate and specific exemptions require product verification.
No VAT means no costs
In Guyana and Mayotte, local taxes and import services may still apply.
Overseas tribute recognized as customs duty
The maritime tax is a local tax, not a classic import duty.
French DOM Sales Checklist
Select the items checked for a specific shipment. The list runs locally in your browser and does not send any data.
Are you planning to sell to Guadeloupe, Martinique or Reunion?
We'll review the route, importer, local VAT, overseas duties, and declaration obligations. We'll also help determine whether the model requires French VAT registration.
Sales to French DOMs – FAQ
Is Guadalupe in France for VAT?
Administratively, it is part of France, but special regulations apply to the movement of goods. Shipping from the metropolis to Guadalupe is treated as both export and import.
Is VAT applicable in Guadeloupe?
Yes. The standard rate is 8.5%, with a reduced rate of 2.1% for applicable categories.
Is VAT applicable in Martinique?
Yes. The standard rate is 8.5%. Martinique and Guadeloupe form a common VAT market.
Is VAT applicable in Reunion?
Yes. The standard rate is 8.5%, but the applicable rate or exemption depends on the product.
Is VAT applicable in French Guiana?
No. VAT will remain temporarily unapplied there in 2026. Local taxes and import formalities may still apply.
Is VAT applicable in Mayotte?
No. VAT remains temporarily unapplied, but imports may be subject to local taxes and reporting.
Is a sale from Poland to Guadeloupe an IDT?
Not in the standard WDT/WNT model applicable to sales to metropolitan France. The starting point is export and import.
Is shipping from France to Reunion a domestic sale?
Not for the flow of goods. It is treated as an export from the metropolis and an import to Reunion.
Are B2C sales to DOM settled via Union OSS?
Not according to the standard rules for intra-Community distance selling. Exports and imports must be analyzed.
What is maritime tax?
This is a special local tribute (octroi de mer) applied in overseas departments, among other things, when importing goods.
Is maritime tax a customs duty?
No. Overseas departments are part of the EU customs territory and the maritime tax is a separate local levy.
Are Guadeloupe and Martinique separate VAT territories?
In the system in question, they form a common Antillean market (marché unique antillais).
Is import VAT to Reunion settled in CA3?
Yes, the relevant taxpayer identified for VAT in France settles the import VAT in the CA3 declaration.
Does the lack of VAT in Guyana remove the obligation to declare imports?
No. No VAT does not mean no import formalities or local taxes.
Are goods from DOM to metropolitan France imports?
Yes. For French VAT purposes, goods entering the metropolitan area from the DOM are treated as imports.
This material is for informational purposes only and does not constitute tax advice or individual legal interpretation. The final settlement depends on the route, product, importer, Incoterms, and current regulations in the relevant territory.
