Applying VAT on services to the French DOM
Quaderno handles VAT calculations for Overseas France (the French DOM), which includes Guadeloupe, Martinique, Réunion, French Guiana, and Mayotte.
Only sellers with a permanent establishment in France are required to collect VAT on sales to the DOM. If you're unsure whether this applies to you, check with your tax advisor.
B2B sales
When selling to businesses in France — whether in metropolitan France or a DOM territory — Quaderno applies the tax rate based on the customer's location. Quaderno identifies a B2B sale to a DOM region using the customer's tax ID and postal code.
| Seller | Buyer | Applicable rate |
|---|---|---|
| Metropolitan France or DOM | Metropolitan France | Rate applicable in mainland France |
| Metropolitan France or DOM | Martinique, Guadeloupe, or Réunion | Rate applicable in the overseas departments |
| Metropolitan France or DOM | French Guiana or Mayotte | No VAT |
Note that some services are taxed at the seller's location rate instead. Check the French tax agency guidance for the full list.
B2C sales
When selling to consumers in France, Quaderno applies the tax rate based on your business's location.
| Seller | Buyer | Applicable rate |
|---|---|---|
| Metropolitan France | Metropolitan France or DOM | Rate applicable in mainland France |
| Martinique, Guadeloupe, or Réunion | Metropolitan France or DOM | Rate applicable in the overseas departments |
| French Guiana or Mayotte | Metropolitan France or DOM | No VAT |
Some B2C sales are taxed at the customer's location rate instead. See the full list on the French tax agency website.
Summary
- B2B: VAT is usually based on the buyer's location.
- B2C: VAT is usually based on the seller's location.
- When either party is in French Guiana or Mayotte, no VAT applies.
If your business is based in France, configure France as a registered tax jurisdiction in your settings and Quaderno handles the rest.
New Caledonia is outside the EU VAT area. Quaderno does not apply French VAT to sales in that territory.