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France Revises VAT Exemption Lists for Overseas Departments, Effective March 2025 to December 2027

  • France updates VAT exemption lists for overseas departments
  • Changes effective from March 2025 to December 2027
  • Revised lists apply to Guadeloupe, Martinique, and Réunion
  • Introduced under 2025 Finance Act and General Tax Code
  • Common VAT-exempt goods list for all departments
  • Differentiated lists tailored to local needs
  • Réunion includes IT equipment and mobile phones
  • Guadeloupe and Martinique focus on essential household items
  • Implemented through ministerial orders in February and May 2025

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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