St Martin
MFSaint Martin is a French overseas collectivity with its own tax code and a turnover tax instead of VAT, so it is outside the French B2B e-invoicing reform, while French public-procurement e-invoicing applies there unchanged.
Guide reviewed .
Invoicing and electronic documents
Chorus Pro
The shared invoicing portal the State provides for public buyers (portail public de facturation). The procurement code’s Saint Martin title adapts other articles but leaves the e-invoicing rules as they are in mainland France.
Structured invoices as set for French public contracts · Official source: Légifrance · Code de la commande publique, Saint-Martin title (articles L2631-1 to L2634-1)
Plateformes agréées (approved platforms)
State-approved private platforms that carry French B2B e-invoices and e-reporting data. A business in Saint Martin needs one only where it has a French e-reporting obligation.
E-reporting data in the French reform’s formats · Official source: DGFiP · detailed e-invoicing FAQ, questions 2.8 and 2.9 on the overseas collectivities (version of 1 September 2026)
Peppol
No Peppol role specific to Saint Martin was found in the sources reviewed. Chorus Pro, which receives invoices for French public buyers, accepts Peppol BIS 3 invoices.
Peppol BIS Billing 3.0 · Official source: OpenPeppol · France country profile
Saint Martin has its own tax code and no VAT, so the French B2B reform does not reach businesses established there (DGFiP FAQ). The local turnover tax, TGCA, is collected from customers where it applies, and questions on it go to the collectivity’s tax directorate (Collectivité de Saint-Martin).
Public contracts are different. Unlike Saint Barthélemy and Saint Pierre and Miquelon, where electronic invoicing to public buyers is optional, Saint Martin applies the mainland rule unchanged (Code de la commande publique). Suppliers to public buyers there should expect to invoice through Chorus Pro.
Legal guide
B2B · business invoices
No e-invoicing obligation found in the sources reviewedDGFiP states that operators established in Saint Martin are outside French e-invoicing, because VAT does not apply there and they are not VAT-taxable persons. The collectivity’s tax pages describe no e-invoicing rule.
Official source: DGFiP · detailed e-invoicing FAQ, questions 2.8 and 2.9 on the overseas collectivities (version of 1 September 2026)E-reporting · businesses in Saint Martin
Applies only to transactions taxable in FranceLike operators not established in France, a business there may have to transmit transaction data for operations deemed to take place in France and subject to VAT (article 290 II of the CGI), using an approved platform.
Official source: DGFiP · detailed e-invoicing FAQ, questions 2.8 and 2.9 on the overseas collectivities (version of 1 September 2026)E-reporting · suppliers in mainland France
E-reporting instead of e-invoicingA business established in mainland France does not e-invoice its sales to customers in Saint Martin but must transmit their data to the administration (article 290-I of the CGI).
Official source: DGFiP · detailed e-invoicing FAQ, questions 2.8 and 2.9 on the overseas collectivities (version of 1 September 2026)Taxe générale sur le chiffre d’affaires (TGCA)
Local turnover taxThe collectivity states that the EU VAT system does not apply in Saint Martin. Its TGCA of 4% falls in practice on retail sales of goods and on services, and businesses collect it from customers for the public accountant. Businesses established elsewhere may be asked to appoint a local representative.
Official source: Collectivité de Saint-Martin · professional taxes, including the TGCAB2G · public-sector invoices
MandatoryHolders of contracts with public-law bodies, and subcontractors paid directly, must send their invoices electronically, and public bodies must accept them. The Saint Martin title of the code adapts only tax and housing references, not these rules.
Official source: Légifrance · Code de la commande publique, articles L2192-1 to L2192-7 on electronic invoicing
Timeline
-
Last Chorus Pro wave
The national roll-out of electronic invoicing to public buyers entered its final phase, covering micro-enterprises.
Official source: Ministry for Local Authorities · electronic invoicing in public procurement -
French B2B reform begins
Reception by all in-scope businesses and issuing by large companies and ETI begin. Operators established in Saint Martin are outside this e-invoicing scope.
Official source: DGFiP · FAQ, when the reform applies to a business
Peppol in St Martin
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.