- Mayotte has no general mandatory e-invoicing regime because French VAT does not apply there under Article 294 of the French General Tax Code, so businesses established in Mayotte are generally outside France’s domestic e-invoicing reform.
- Certain Mayotte-related transactions may still fall under French e-reporting rules if they are treated as taking place in France and subject to French VAT, especially some cross-border-like supplies of goods and services.
- French tax guidance was updated in 2025 and confirmed in January 2026 to clarify the VAT/e-invoicing treatment of transactions involving Mayotte and other overseas territories.
- E-reporting for relevant Mayotte transactions began in the first phase on 1 September 2026, with the obligation extending to smaller businesses from 1 September 2027.
- Mayotte has no separate mandatory B2G e-invoicing mandate; suppliers to public-sector customers must still follow the authority’s invoicing and document-submission requirements.
Source: dddinvoices.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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