Mayotte
YTMayotte is a French overseas department where VAT provisionally does not apply, so it is outside the French B2B e-invoicing reform but within the Chorus Pro public-sector circuit, and some transactions are reported to the tax administration.
Guide reviewed .
Invoicing and electronic documents
Chorus Pro
The shared invoicing portal the State provides for public buyers (portail public de facturation). The Code de la commande publique requires holders of public contracts to send invoices electronically, and its overseas book makes no adaptation of that rule for Mayotte.
Structured invoices as set for French public contracts · Official source: Légifrance · Code de la commande publique, articles L2192-1 to L2192-7 on electronic invoicing
Plateformes agréées (approved platforms)
State-approved private platforms that carry French B2B e-invoices and e-reporting data. A business in Mayotte needs one only where it has an e-reporting obligation, as a non-established operator would.
E-reporting data in the French reform’s formats · Official source: DGFiP · detailed e-invoicing FAQ, questions 2.6 to 2.9 on the overseas territories (version of 1 September 2026)
Peppol
No Peppol role specific to Mayotte was found in the sources reviewed. Chorus Pro, which serves public buyers there, accepts Peppol BIS 3 invoices.
Peppol BIS Billing 3.0 · Official source: OpenPeppol · France country profile
Mayotte is a French department but outside the VAT area, and that decides its place in the reform. A business established there does not have to issue or receive B2B e-invoices under the reform. It needs an approved platform only if it carries out operations taxable in France that must be e-reported (DGFiP FAQ). For a supplier in mainland France, DGFiP treats sales to customers in Mayotte as an e-reporting case, not an e-invoicing one.
Invoices to public buyers in Mayotte go electronically, in practice through Chorus Pro, as elsewhere in France (Code de la commande publique). Octroi de mer on imports and local production is declared to customs separately (French Customs).
Legal guide
B2B · business invoices
No e-invoicing obligation under the French reformDGFiP states that a business established in Mayotte is not concerned by the e-invoicing reform, because VAT does not apply there and operators there are not VAT-taxable persons.
Official source: DGFiP · detailed e-invoicing FAQ, questions 2.6 to 2.9 on the overseas territories (version of 1 September 2026)E-reporting · businesses in Mayotte
Applies only to transactions taxable in FranceLike operators not established in France, a business in Mayotte may have to transmit transaction data when it carries out operations deemed to take place in France and subject to VAT (article 290 II of the CGI). It must then choose an approved platform.
Official source: DGFiP · detailed e-invoicing FAQ, questions 2.6 to 2.9 on the overseas territories (version of 1 September 2026)E-reporting · suppliers elsewhere in France
E-reporting instead of e-invoicingA supplier established in mainland France reports its sales to customers in Mayotte to the administration; these sales are outside the e-invoicing obligation.
Official source: DGFiP · detailed e-invoicing FAQ, questions 2.6 to 2.9 on the overseas territories (version of 1 September 2026)VAT
Provisionally not applicableUnder article 294 of the CGI, VAT provisionally does not apply in French Guiana and Mayotte. For VAT, Mayotte is a third territory relative to mainland France, so shipments between them are exports and imports.
Official source: BOFiP · VAT in the overseas departments, BOI-TVA-GEO-20 (18 January 2023)B2G · public-sector invoices
MandatoryHolders of contracts with public-law bodies, and subcontractors paid directly, must send their invoices electronically, and public bodies must accept them, through the State’s invoicing portal. The only Mayotte provision in the code’s overseas book concerns project ownership, not invoicing.
Official source: Légifrance · Code de la commande publique, book VI on the overseas territories (public contracts)Octroi de mer
Separate customs taxImports of goods and deliveries of goods by local producers are subject to octroi de mer, at rates set by local deliberation; services are outside it. Producers with production turnover of €300,000 or more must register with customs and file quarterly returns, and deliveries by producers below €550,000 are outside the tax.
Official source: French Customs · customs taxation in the overseas departments (octroi de mer)
Timeline
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Last Chorus Pro wave
The national roll-out of electronic invoicing to public buyers entered its final phase, covering micro-enterprises.
Official source: Ministry for Local Authorities · electronic invoicing in public procurement -
French B2B reform begins
Reception by all in-scope businesses and issuing by large companies and ETI begin. Businesses established in Mayotte are outside this e-invoicing scope.
Official source: DGFiP · FAQ, when the reform applies to a business
Peppol in Mayotte
- Directory participants
- 12
- Document families
- 6
Peppol Authority: Directorate General of Public Finances (Direction générale des Finances publiques, DGFiP).
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 12 participants
- 12 participants
- ApplicationResponse10 participants
- CrossDomainAcknowledgementAndResponse10 participants
- CrossIndustryInvoice10 participants
- unknown10 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 10 |
Registration dates in the current Directory snapshot.