New Caledonia
NCNew Caledonia has its own tax code and a VAT-like general consumption tax (TGC) run by its Directorate of Tax Services, is outside the French B2B e-invoicing reform, and has no e-invoicing obligation in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Taxe générale sur la consommation (TGC)
The general consumption tax administered by New Caledonia’s Directorate of Tax Services (DSF). It is a tax regime with periodic returns, not an invoice exchange platform.
Invoices meeting article Lp. 514 of the Code des impôts · Official source: DSF New Caledonia · general consumption tax (TGC)
Chorus Pro
The shared invoicing portal the State provides for public buyers (portail public de facturation). French procurement law applies in New Caledonia only to contracts of the State and its public establishments, and there electronic invoicing is optional.
Structured invoices as set for French public contracts · Official source: Légifrance · Code de la commande publique, book VI on the overseas territories (public contracts)
New Caledonia’s tax rules are its own. Invoices follow the DSF’s TGC rules: correct rate, the required content under article Lp. 514, and the exemption wording where it applies (DSF FAQ). The French B2B reform does not apply to businesses established there (DGFiP FAQ), and no local e-invoicing obligation appears in the DSF guidance reviewed.
No Peppol requirement or local Peppol role was found in the sources reviewed. For State contracts, electronic invoicing is optional under French procurement law (Code de la commande publique).
Legal guide
B2B · business invoices
No e-invoicing obligation found in the sources reviewedDGFiP states that operators established in New Caledonia are outside French e-invoicing, because French VAT does not apply there. The DSF’s TGC pages and FAQ describe invoice content but no e-invoicing obligation.
Official source: DGFiP · detailed e-invoicing FAQ, questions 2.8 and 2.9 on the overseas collectivities (version of 1 September 2026)TGC · invoices
In force since 1 October 2018TGC replaced several indirect taxes and has four rates (3%, 6%, 11% and 22%). There is no prescribed invoice template, but invoices must meet article Lp. 514 of the Code des impôts. A business under the turnover exemption must still issue invoices and state “Franchise en base – TGC non applicable”.
Official source: DSF New Caledonia · TGC FAQTGC · exemption threshold
Turnover-basedThe turnover exemption applies where total turnover does not exceed XPF 25 million and turnover from services does not exceed XPF 7.5 million. Above the services threshold, TGC is due on all turnover.
Official source: DSF New Caledonia · TGC FAQE-reporting · French suppliers and local businesses
Only where French rules reach the transactionA business in mainland France reports its sales to customers in New Caledonia instead of e-invoicing them. A business in New Caledonia may have to e-report operations taxable in France (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)B2G · State contracts
VoluntaryFor contracts of the State and its public establishments in New Caledonia, the Code de la commande publique turns the duty to send invoices electronically into an option (“peuvent transmettre”, may transmit). No e-invoicing rule for New Caledonia’s own public buyers was found in the sources reviewed.
Official source: Légifrance · Code de la commande publique, book VI on the overseas territories (public contracts)
Timeline
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TGC at full rates
The general consumption tax moved to its full rates and replaced earlier indirect taxes.
Official source: DSF New Caledonia · TGC FAQ -
French B2B reform begins
The reform’s first obligations start in France. Operators established in New Caledonia are outside its e-invoicing scope.
Official source: DGFiP · FAQ, when the reform applies to a business
Peppol in New Caledonia
- Directory participants
- 3
- Document families
- 6
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse3 participants
- 3 participants
- CrossDomainAcknowledgementAndResponse3 participants
- CrossIndustryInvoice3 participants
- 3 participants
- unknown3 participants
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.