Applying VAT on services to the French DOM
Quaderno does all tax calculations for Overseas France or the French DOM, which includes the territories of Guadeloupe, Martinique, Réunion, French Guiana, and Mayotte.
Only certain sellers with a permanent establishment in France are required to collect this tax. Please contact your tax advisor to find out if that’s your case.
B2B Sales
When selling to businesses in France (Metropolitan or DOM), Quaderno applies the tax rate based on the customer’s location.
Quaderno identifies a B2B sale to a DOM region based on the customer’s tax ID and postal code. When the customer is based in Guyana or Mayotte, no VAT is applied.
Seller |
Buyer |
Applicable rate |
|---|---|---|
| Metropolitan France or DOM | Metropolitan France | Rate applicable in mainland France |
| Metropolitan France or DOM | Martinique, Guadeloupe or Reunion | Rate applicable in the overseas departments |
| Metropolitan France or DOM | Guyana, Mayotte | No VAT |
Please review the guidance provided by the French tax agency. Some services may be taxed at the rate based on the seller’s location.
B2C Sales
When selling to consumers in France, Quaderno applies the tax rate based on your business’s location.
If your business is based in Guyana or Mayotte, Quaderno does not automatically apply VAT on your B2C sales to customers in France.
Seller |
Buyer |
Applicable rate |
|---|---|---|
| Metropolitan France | Metropolitan France or DOM | Rate applicable in mainland France |
| Martinique, Guadeloupe or Reunion | Metropolitan France or DOM | Rate applicable in the overseas departments |
| Guyana, Mayotte | Metropolitan France or DOM | No VAT |
Certain B2C sales may be taxed at a rate based on the customer’s location. Please review the list here.
Summary
- For B2B sales, VAT is usually applied based on the buyer’s location.
- For B2C sales, VAT is usually applied based on the seller’s location.
- When this place is Guyana or Mayotte, the service is not subject to tax at all.
For French-based business, configure France as a registered tax jurisdiction in your settings, and we’ll handle everything for you!
Please note that New Caledonia doesn't belong to the EU VAT area and therefore Quaderno does not apply French VAT to sales in that territory.