Wallis & Futuna
WFWallis and Futuna is a French overseas collectivity outside the VAT area and outside the French B2B e-invoicing reform; the Territory’s own budgets receive supplier invoices only through Chorus Pro, in CFP francs.
Guide reviewed .
Invoicing and electronic documents
Chorus Pro
The French State’s invoicing portal, run by the AIFE. Since 1 June 2024 the Territory’s finance service receives supplier invoices for the Territory’s budgets through it. Suppliers to State budgets also file there, in euros.
Invoices filed on the portal, with the buyer’s SIRET number and a commitment code · Official source: Wallis and Futuna, Territory finance service · notice to suppliers on Chorus Pro from 1 June 2024 (31 May 2024)
The practical rule in Wallis and Futuna comes from the buyer, not from tax law. A supplier to the Territory needs a Chorus Pro account, the buyer’s SIRET number and the commitment code from the purchase order, and keeps invoicing in CFP francs (Territory notice). A supplier that already has a Chorus Pro account for State work can reuse it.
Business-to-business invoices are outside the French reform (DGFiP FAQ). No local e-invoicing rule or Peppol role was found in the sources reviewed.
Legal guide
B2G · Territory budgets
Mandatory since 1 June 2024Suppliers to the Territory’s main budget, the postal and telecommunications service budget, the fire and rescue service and the Language Academy must file invoices on Chorus Pro; paper invoices are no longer accepted. Invoices stay in CFP francs (XPF), and each needs the buyer’s SIRET number and the commitment code from the purchase order.
Official source: Wallis and Futuna, Territory finance service · notice to suppliers on Chorus Pro from 1 June 2024 (31 May 2024)B2G · French State contracts
Optional under the procurement codeFor contracts of the French State and its public establishments in Wallis and Futuna, the Code de la commande publique turns the duty to send invoices electronically into an option (“peuvent transmettre”, may transmit). The Territory’s notice says invoices for State budgets are filed on Chorus Pro in euros.
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 Wallis and Futuna are outside French e-invoicing, because VAT does not apply there and they are not VAT-taxable persons. No local B2B e-invoicing rule was found.
Official source: DGFiP · detailed e-invoicing FAQ, questions 2.8 and 2.9 on the overseas collectivities (version of 1 September 2026)E-reporting · French rules
Only where French rules reach the transactionA business in mainland France reports its sales to customers in Wallis and Futuna instead of e-invoicing them. A business in Wallis and Futuna 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 for the Territory’s budgets
The Territory stopped accepting paper invoices for its budgets and moved supplier invoicing to Chorus Pro.
Official source: Wallis and Futuna, Territory finance service · notice to suppliers on Chorus Pro from 1 June 2024 (31 May 2024) -
French B2B reform begins
The reform’s first obligations start in France. Operators established in Wallis and Futuna are outside its e-invoicing scope.
Official source: DGFiP · FAQ, when the reform applies to a business
Peppol in Wallis & Futuna
- 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.