French Polynesia
PFFrench Polynesia has its own VAT run by its tax directorate (DICP) and is outside the French B2B e-invoicing reform, but its own public procurement code phases in e-invoicing to Polynesian public buyers through the French State’s Chorus Pro portal.
Guide reviewed .
Invoicing and electronic documents
Chorus Pro
The French State’s invoicing portal. The Polynesian public procurement code makes it the exclusive channel for e-invoices to Polynesian public buyers once the obligation applies, and a buyer may reject a payment request sent elsewhere only after inviting the supplier to use it.
Electronic payment requests with the content listed in article LP 411-26 · Official source: French Polynesia, Directorate of Public Procurement · Polynesian public procurement code, book IV, articles LP 411-24 to LP 411-27 and A 411-11
Te ariari
The Polynesian public procurement platform for tendering procedures. Invoices go to Chorus Pro instead.
Tender documents and messages · Official source: French Polynesia, Directorate of Public Procurement · guide for businesses on dematerialised procurement and e-invoicing (May 2025)
Numéro Tahiti
The business identifier the DICP assigns on registration. It must appear on VAT invoices and, with other registry numbers, on e-invoices to public buyers.
Identifier · Official source: DICP French Polynesia · VAT rights and obligations leaflet (October 2023)
French Polynesia runs its own public-sector e-invoicing on the French State’s portal. Suppliers to the Polynesian government, its public establishments and the communes need a Chorus Pro account and should send invoices there once their contract falls within the phase-in (procurement code). Chorus Pro accepts Peppol BIS 3 invoices (OpenPeppol), but the sources reviewed do not say whether that route is open for Polynesian buyers, so check with the buyer. The Directorate of Public Procurement publishes separate Chorus Pro guides for buyers and for businesses (Te ariari).
The dates above come from the code as consolidated by the Directorate of Public Procurement. In October 2025 it postponed a related obligation, the dematerialisation of tendering procedures, pending an implementing order under loi du pays n° 2025-22 (notice). Confirm the e-invoicing start date for a given contract with the buyer. Business-to-business invoices follow the DICP’s VAT rules and are outside the French reform (DGFiP FAQ).
Legal guide
B2G · Polynesian public buyers
Phased; mandatory for contracts of XPF 8 million or more from 1 January 2026Holders of public contracts and directly paid subcontractors must send payment requests electronically, and public buyers must accept them. The consolidated code sets the obligation for contracts worth XPF 8 million or more from 1 January 2026 and for contracts above XPF 500,000 from 1 January 2027; smaller contracts are exempt but may opt in. Invoices must carry the issuer’s and recipient’s identifiers, such as the Tahiti number, RIDET, SIREN or SIRET.
Official source: French Polynesia, Directorate of Public Procurement · Polynesian public procurement code, book IV, articles LP 411-24 to LP 411-27 and A 411-11B2G · scope of buyers
Polynesian public buyersThe code covers the French Polynesia government (ministries, administrative services, the Assembly and other institutions) and its public establishments, plus the communes, their groupings and intercommunal syndicates.
Official source: French Polynesia, Directorate of Public Procurement · guide for businesses on dematerialised procurement and e-invoicing (May 2025)B2G · French State contracts
VoluntaryFor contracts of the French State and its public establishments in French Polynesia, the Code de la commande publique turns the duty to send invoices electronically into an option (“peuvent transmettre”, may transmit).
Official source: Légifrance · Code de la commande publique, book VI on the overseas territories (public contracts)B2B · business invoices
No e-invoicing obligation found in the sources reviewedDGFiP states that operators established in French Polynesia are outside French e-invoicing, because French VAT does not apply there. The DICP’s VAT guidance requires an invoice for every sale but describes 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)Local VAT · invoices
In forcePolynesian VAT applies to goods and services imported, supplied, consumed or used in French Polynesia, at a standard rate of 16%, an intermediate rate of 13% for most services and a reduced rate of 5%. Invoices must show both parties’ names, addresses and Tahiti numbers, the date, the goods or services, the price before tax and the VAT rate and amount. Businesses with turnover up to XPF 10 million are under the exemption regime.
Official source: DICP French Polynesia · VAT rights and obligations leaflet (October 2023)E-reporting · French rules
Only where French rules reach the transactionA business in mainland France reports its sales to customers in French Polynesia instead of e-invoicing them. A business in French Polynesia 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)
Timeline
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Chorus Pro webinar for Polynesian businesses
The AIFE and the Directorate of Public Finances in French Polynesia presented Chorus Pro to businesses ahead of the e-invoicing obligation.
Official source: French Polynesia, Directorate of Public Procurement · Te ariari home page, notices and Chorus Pro guides -
E-invoicing for larger public contracts
Public buyers must accept e-invoices, and holders of contracts of XPF 8 million or more must send them through Chorus Pro.
Official source: French Polynesia, Directorate of Public Procurement · Polynesian public procurement code, book IV, articles LP 411-24 to LP 411-27 and A 411-11 - Upcoming at review
E-invoicing for contracts above XPF 500,000
Announced in the code. The sending obligation extends to most remaining contracts; this is also the latest start date the code allows.
Official source: French Polynesia, Directorate of Public Procurement · Polynesian public procurement code, book IV, articles LP 411-24 to LP 411-27 and A 411-11
Peppol in French Polynesia
- 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.