Martinique
MQMartinique is a French overseas department where VAT applies, so the French B2B e-invoicing and e-reporting reform and the Chorus Pro public-sector circuit both apply, alongside the local octroi de mer.
Guide reviewed .
Invoicing and electronic documents
Plateformes agréées (approved platforms)
State-approved private platforms that issue, transmit and receive B2B e-invoices and pass e-reporting data to the tax administration. Businesses established in Martinique use them in the same way as businesses in mainland France.
UBL, CII, or a mixed format combining a structured data file with an image file; a plain PDF does not qualify · Official source: DGFiP · introduction to the e-invoicing reform
Chorus Pro
The shared invoicing portal the State provides for public buyers (portail public de facturation). The Code de la commande publique requires holders of public contracts to send invoices electronically, and its overseas book makes no adaptation of that rule for Martinique.
Structured invoices as set for French public contracts · Official source: Légifrance · Code de la commande publique, articles L2192-1 to L2192-7 on electronic invoicing
Peppol
DGFiP is the Peppol Authority for France and sets specific requirements for Peppol service providers operating there. Chorus Pro accepts Peppol BIS 3 invoices.
Peppol BIS Billing 3.0 · Official source: OpenPeppol · France country profile
Martinique is treated like mainland France for the B2B reform. A business established there needs an approved platform to receive e-invoices from 1 September 2026, and issues them on the national calendar for its size. Before sending, check where the customer is established: sales to taxable customers in Guadeloupe, Martinique, La Réunion or mainland France are e-invoiced, while customers in French Guiana, Mayotte and the overseas collectivities are outside the VAT area and outside e-invoicing (DGFiP FAQ).
Peppol is optional for French B2B exchange (DGFiP FAQ). A Peppol connection does not replace an approved platform or the e-reporting duty. Octroi de mer is a separate customs tax with its own customs returns (French Customs).
Legal guide
B2B · business invoices
Inside the French reformDGFiP states that VAT applies in Guadeloupe, Martinique and La Réunion, so businesses established there are covered by both e-invoicing and e-reporting. Sales to a taxable customer in one of these three departments or in mainland France fall under e-invoicing, on the national calendar.
Official source: DGFiP · detailed e-invoicing FAQ, questions 2.6 to 2.9 on the overseas territories (version of 1 September 2026)E-reporting · sales outside the VAT area
E-reporting instead of e-invoicingDGFiP’s FAQ treats sales by suppliers in mainland France to customers in French Guiana, Mayotte or the overseas collectivities, where VAT does not apply, as outside e-invoicing; their data is e-reported instead. It does not address sales from the three VAT-applying departments separately.
Official source: DGFiP · detailed e-invoicing FAQ, questions 2.6 to 2.9 on the overseas territories (version of 1 September 2026)Reform calendar
Reception and large-company issuing from 1 September 2026; SMEs from 1 September 2027Every business must be able to receive e-invoices from 1 September 2026, when large companies and ETI also start issuing them and transmitting transaction and payment data. SMEs and micro-enterprises follow on 1 September 2027.
Official source: DGFiP · FAQ, when the reform applies to a businessVAT
Applies, with local arrangementsVAT applies in Guadeloupe, Martinique and La Réunion, unlike French Guiana and Mayotte. For VAT, trade between these territories and mainland France is treated as export and import.
Official source: BOFiP · VAT in the overseas departments, BOI-TVA-GEO-20 (18 January 2023)B2G · 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, through the State’s invoicing portal. The overseas book of the Code de la commande publique does not adapt these rules for Martinique.
Official source: Légifrance · Code de la commande publique, book VI on the overseas territories (public contracts)Octroi de mer
Separate customs taxImports of goods and deliveries of goods by local producers are subject to octroi de mer, at rates set by local deliberation; services are outside it. Producers with production turnover of €300,000 or more must register with customs and file quarterly returns, and deliveries by producers below €550,000 are outside the tax.
Official source: French Customs · customs taxation in the overseas departments (octroi de mer)
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 -
DGFiP becomes Peppol Authority
The French tax administration became the Peppol Authority for France.
Official source: OpenPeppol · France country profile -
B2B reform begins
All businesses must be able to receive e-invoices; large companies and ETI must issue them and transmit transaction and payment data.
Official source: DGFiP · FAQ, when the reform applies to a business - Upcoming at review
SMEs and micro-enterprises issue e-invoices
Announced in law. Smaller businesses take on the issuing and e-reporting obligations.
Official source: DGFiP · FAQ, when the reform applies to a business
Peppol in Martinique
- Directory participants
- 152
- Document families
- 7
Peppol Authority: Directorate General of Public Finances (Direction générale des Finances publiques, DGFiP).
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 150 participants
- 150 participants
- CrossDomainAcknowledgementAndResponse130 participants
- CrossIndustryInvoice128 participants
- unknown128 participants
- ApplicationResponse123 participants
- 4 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 11 | |
| 26 | |
| 78 | |
| 27 | |
| 8 |
Registration dates in the current Directory snapshot.