The overseas collectivities governed by article 73 of the Constitution of October 4, 1958 are the department of Mayotte, Guadeloupe, Martinique, Guyana and Reunion.
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Value added tax (VAT) is in principle applicable in these communities under the same conditions as in the departments of mainland France. However, the provisions of article 294 of the general tax code (CGI) in article 296 ter of the CGI make adjustments to the general rules and provide for specific measures for these overseas communities.
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Under the terms of 1 of article 294 of the CGI, VAT is temporarily not applicable in the communities of French Guiana and Mayotte. Consequently, territorialized operations in these communities, whether for deliveries of goods, services or imports, are not subject to VAT and there is no obligation to declare or pay for this. .
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On the other hand, VAT is applicable in the communities of Guadeloupe, Martinique and Reunion. Barring exceptions, the applicable rules are the same as those governing VAT in mainland France. The exceptions include, on the one hand, relief measures (specific exemption rates and regimes) and, on the other hand, the treatment of trade with other territories (metropolis, other overseas territories, territories of other Member States of the European Union [EU]).
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The special treatment of exchanges is a consequence of the difference between, on the one hand, the national territory of application of VAT and, on the other hand, the fraction of the national territory where VAT harmonized at European level applies ( BOI-VAT-CHAMP-20-10 ).
The local authorities governed by article 73 of the Constitution are, with regard to European VAT, qualified as special tax territories ( II-C-4 § 190 of BOI-TVA-CHAMP-20-10 ). They are, as such, third territories vis-à-vis the mainland and the territory of the other EU Member States. Conversely, mainland France and the territories of other EU Member States are third territories vis-à-vis the communities governed by Article 73 of the Constitution. Finally, each of these communities is a third territory vis-à-vis the other overseas communities, except for the case of Guadeloupe and Martinique which are considered as a single territory for the purposes of VAT. (Caribbean single market).
Trade between territories that consider themselves as third territories have, for VAT purposes, the qualification of export in the territory of departure and import in the territory of arrival ( BOI-TVA-CHAMP-10-30 ).
Note: The provisions relating to intra-Community transfers, deliveries and acquisitions, distance sales and intra-Community transport are therefore not applicable in exchanges between overseas communities covered by Article 73 of the Constitution and France. metropolitan. The same applies to exchanges between these local authorities with the other Member States of the EU and between these local authorities. For more details on the application of the distance selling regime between overseas communities and mainland France, please refer to II § 65 to 69 of BOI-TVA-GEO-20-40 .
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Consequently, in application of 2 of article 294 of the CGI, is considered as export of a good:
- the dispatch or transport of goods from mainland France to the communities of Guadeloupe, Martinique, Reunion, Guyana and Mayotte;
- the dispatch or transport of goods from Guadeloupe or Martinique to mainland France, another Member State of the European Union, the communities of Réunion, Guyana and Mayotte;
- the dispatch or transport of goods from Reunion to metropolitan France, another Member State of the European Union or the communities of Guadeloupe, Martinique, Guyana and Mayotte.
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Similarly, pursuant to 3 of article 294 of the CGI, is considered as importing a good:
- the entry into mainland France of a property from Guadeloupe, Martinique, Reunion, Guyana or Mayotte;
- the entry into the communities of Guadeloupe or Martinique of a property from metropolitan France, another Member State of the European Union, Guyana, Reunion or Mayotte;
- the entry into the community of Reunion of a property from metropolitan France, another Member State of the European Union, Guadeloupe, Martinique, Guyana or Mayotte.
For more details on the definition of imports, please refer to BOI-TVA-CHAMP-10-30 and in particular to II-B-2 § 210 and 220 of BOI-TVA-CHAMP-10-30 .
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This title addresses successively:
- the rates applicable in Guadeloupe, Martinique and Reunion (chapter 1, BOI-TVA-GEO-20-10 );
- special exemptions in Guadeloupe, Martinique and Reunion (chapter 2, BOI-TVA-GEO-20-20 );
- transactions carried out between mainland France and overseas communities covered by Article 73 of the Constitution (chapter 4, BOI-TVA-GEO-20-40 );
- the various measures applicable in the overseas collectivities covered by article 73 of the Constitution (chapter 5, BOI-TVA-GEO-20-50 ).
Note: Article 17 of Law No. 2018-1317 of December 28, 2018 on finance for 2019 removed the provisions relating to recoverable uncollected VAT codified in Article 295 A of the CGI . For previous comments, please consult the previous versions of BOI-TVA-GEO-20-30 in the “Published versions” tab.
Source: gouv.fr
