- Exemption of VAT applies to imports of raw materials and products in Guadeloupe, Martinique, and La Réunion.
- Article 45 of the law allows differentiation of the exemption list between Guadeloupe and Martinique, and La Réunion.
- This provision is valid until December 31, 2027.
- Legislative change aims to address local needs and combat high living costs.
- February 27, 2025, order modified the product list effective March 1, 2025.
- May 15, 2025, order further modified the product list.
- Common product list for exemptions was adjusted, removing some items like certain IT equipment and mobile phones.
- Specific exemption lists were created for La Réunion, and for Guadeloupe and Martinique, including essential goods.
- Lists align with local needs for adjusting sea grant rates.
Source: bofip.impots.gouv.fr
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.
