St Pierre & Miquelon
PMSaint Pierre and Miquelon is a French overseas collectivity outside the VAT area, so it is outside the French B2B e-invoicing reform, and French procurement law makes electronic invoicing optional for public contracts there.
Guide reviewed .
Invoicing and electronic documents
Chorus Pro
The shared invoicing portal the State provides for public buyers (portail public de facturation). In Saint Pierre and Miquelon, holders of public contracts may use it but are not required to.
Structured invoices as set for French public contracts · Official source: Légifrance · Code de la commande publique, article L2641-1 (Saint-Pierre-et-Miquelon)
Plateformes agréées (approved platforms)
State-approved private platforms that carry French B2B e-invoices and e-reporting data. A business in Saint Pierre and Miquelon 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)
Saint Pierre and Miquelon has its own tax rules and no VAT, so the French B2B reform does not reach businesses established there (DGFiP FAQ). The exception is a local business with transactions taxable in France, which may have to e-report them through an approved platform. Suppliers in mainland France report their sales to customers in the territory instead of e-invoicing them.
For public contracts, electronic invoicing is allowed but not required (Code de la commande publique). Check the public buyer’s instructions before choosing between paper and Chorus Pro. The local tax rules are published by the collectivity, whose website could not be read for this review.
Legal guide
B2B · business invoices
No e-invoicing obligation found in the sources reviewedDGFiP states that operators established in Saint Pierre and Miquelon are outside French e-invoicing, because VAT does not apply there and they are not VAT-taxable persons. No local e-invoicing rule was found; the collectivity’s own website could not be read.
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 Pierre and Miquelon
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 Pierre and Miquelon 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)B2G · public-sector invoices
VoluntaryThe Code de la commande publique applies in Saint Pierre and Miquelon with adaptations. One of them turns the duty of contract holders to send invoices electronically into an option (“peuvent transmettre”, may transmit). The same article replaces references to the French General Tax Code with the locally applicable rules.
Official source: Légifrance · Code de la commande publique, article L2641-1 (Saint-Pierre-et-Miquelon)
Timeline
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Current procurement adaptations take effect
The current version of article L2641-1, which makes electronic invoicing optional for public contracts in Saint Pierre and Miquelon, came into force.
Official source: Légifrance · Code de la commande publique, article L2641-1 (Saint-Pierre-et-Miquelon) -
French B2B reform begins
Reception by all in-scope businesses and issuing by large companies and ETI begin. Operators established in Saint Pierre and Miquelon are outside this e-invoicing scope.
Official source: DGFiP · FAQ, when the reform applies to a business
Peppol in St Pierre & Miquelon
- Directory participants
- 2
- Document families
- 3
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse2 participants
- 2 participants
- 2 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 2 |
Registration dates in the current Directory snapshot.