French Southern Territories
TFThe French Southern and Antarctic Lands have no permanent population and are administered by a prefect from La Réunion; they are outside the French B2B e-invoicing reform, and electronic invoicing is optional for public contracts there.
Guide reviewed .
Invoicing and electronic documents
Chorus Pro
The shared invoicing portal the French State provides for public buyers (portail public de facturation). For contracts in the territory, the procurement code allows but does not require electronic invoices.
Structured invoices as set for French public contracts · Official source: Légifrance · Code de la commande publique, book VI on the overseas territories (public contracts)
The territory has no permanent population (TAAF), and its administration supports scientific work and runs logistics vessels. For suppliers on public contracts there, electronic invoicing is optional under French procurement law (Code de la commande publique), so follow the buyer’s instructions.
Legal guide
Population and administration
No permanent populationThe territory has no permanent residents and no elected officials. It is run by a prefect, with its administration in Saint-Pierre on La Réunion, and covers the Crozet and Kerguelen archipelagos, Saint-Paul and Amsterdam, the Scattered Islands and Adélie Land.
Official source: TAAF · official website of the French Southern and Antarctic LandsB2B · business invoices
No e-invoicing obligation found in the sources reviewedDGFiP lists the French Southern and Antarctic Lands among the territories outside French e-invoicing, because VAT does not apply there. A business in mainland France reports its sales to customers there instead of e-invoicing them.
Official source: DGFiP · detailed e-invoicing FAQ, questions 2.8 and 2.9 on the overseas collectivities (version of 1 September 2026)B2G · public contracts
VoluntaryThe Code de la commande publique applies in the territory with adaptations, one of which turns the duty to send invoices electronically into an option for contracts of the State and its public establishments (“peuvent transmettre”, may transmit).
Official source: Légifrance · Code de la commande publique, book VI on the overseas territories (public contracts)
Timeline
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French B2B reform begins
The reform’s first obligations start in France. The French Southern and Antarctic Lands are outside its e-invoicing scope.
Official source: DGFiP · FAQ, when the reform applies to a business
Peppol in French Southern Territories
- Directory participants
- 1
- Document families
- 6
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse1 participant
- 1 participant
- CrossDomainAcknowledgementAndResponse1 participant
- CrossIndustryInvoice1 participant
- 1 participant
- unknown1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.