Monaco
MCMonaco shares France’s VAT territory, while municipal suppliers can submit invoices through the Mairie’s own portal; French establishment and reporting rules must be considered separately.
Guide reviewed .
Invoicing and electronic documents
Mairie de Monaco supplier portal
The municipality invites suppliers to submit invoices through its Portail Sy service after onboarding. It is a local buyer portal, not evidence of a national mandatory exchange network.
Dematerialised supplier invoices; follow the portal’s accepted formats · Official source: Mairie de Monaco · supplier invoice dematerialisation and Portail Sy
French approved platforms (plateformes agréées)
Under the French reform, approved platforms issue, transmit and receive e-invoices and send invoice, transaction and payment data to the French tax administration (DGFiP). A Monaco business meets this network when it trades with French businesses or has its own obligations in France. This is separate from the Mairie’s supplier portal.
Structured e-invoices and data under the French reform (Article 289 bis of the French tax code) · Official source: DGFiP · e-invoicing FAQ, version of 1 September 2026
A supplier to the Mairie can use its invoice submission portal after obtaining an invitation. Check the buyer’s requirements rather than assuming that French public-sector invoicing law extends to Monaco.
Monaco’s treatment for EU VAT purposes and the French reform’s establishment rules are separate questions. A business with a French establishment or French VAT obligations should check the DGFiP guidance; the municipal portal does not settle cross-border e-reporting.
Legal guide
VAT territory
Treated as French territoryMonaco is not part of the EU, but the European Commission lists it as treated as territory of France for customs, VAT and excise purposes.
Official source: European Commission · territorial scope of EU VAT rulesB2G · Mairie de Monaco suppliers
Municipal electronic submission offeredThe municipality invites suppliers wishing to submit electronically to obtain access to its portal. It explicitly distinguishes its chosen service from France’s public-procurement legislation. This page does not establish a general Monegasque B2B mandate or settle the separate 2026 French reform.
Official source: Mairie de Monaco · supplier invoice dematerialisation and Portail SyB2B · scope of the French reform
Applies to businesses established in FranceFrench guidance applies e-invoicing to transactions between VAT-taxable persons established in France, within the scope of French VAT and subject to French invoicing rules. For business customers established outside France, no e-invoice is required, but the French supplier must report transaction data (e-reporting under Article 290 I of the tax code).
Official source: DGFiP · e-invoicing FAQ, version of 1 September 2026Monaco businesses with French activity
Depends on French establishment or registrationA VAT compliance firm states that a company established only in Monaco is in principle outside the French reform. In its reading, a French fixed establishment brings domestic French B2B sales into e-invoicing, and French VAT registration without an establishment brings e-reporting only. French counterparties may carry e-reporting duties for flows with Monaco under Article 290 I, 4° a of the tax code.
Official source: Mathez Compliance (VAT compliance firm, secondary source) · e-invoicing and e-reporting for Monaco companies
Timeline
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French reform begins
Every VAT-taxable business established in France must be able to receive e-invoices, and large and intermediate-sized companies must issue them. This applies to French counterparties of Monaco businesses, not to Monaco-only businesses.
Official source: DGFiP · e-invoicing FAQ, version of 1 September 2026 - Upcoming at review
French issuance duty extends to SMEs (announced)
Small and medium-sized and micro-enterprises established in France must issue e-invoices from this date.
Official source: DGFiP · e-invoicing FAQ, version of 1 September 2026
Peppol in Monaco
- Directory participants
- 9
- Document families
- 4
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 8 participants
- 8 participants
- ApplicationResponse6 participants
- CrossDomainAcknowledgementAndResponse1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 | |
| 3 | |
| 1 | |
| 2 |
Registration dates in the current Directory snapshot.