I: Overseas departments

1. Value added tax is temporarily not applicable in the departments of French Guiana and Mayotte. 2. For the application of value added tax, the following is considered to be the export of a good: 1° The dispatch or transport of a good out of mainland France to the departments of Guadeloupe, French Guiana, Mayotte, Martinique or Réunion; 2° The dispatch or transport of a good out of the departments…

1. The following are exempt from value added tax: 1° Maritime transport of persons and goods carried out within the limits of each of the departments of Guadeloupe, Martinique and Réunion; 2° Sales and imports of rice into the department of Réunion; 3° (Repealed) 4° (Repealed) 5° In the departments of Guadeloupe, Martinique and Réunion: a. Imports of raw materials and products, the list of which is set by joint…

In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied: 1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to article 298 octies; b) At the standard rate of 8.50% in other cases; 2° (Repealed).

In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the rate of; a. 1.05% for the transactions referred to in Article 281 quater; b. 1.75% for the transactions referred to in article 281 sexies; c. (Repealed). d. (Repealed) (1). (1) Repealed with effect from 1st January 1993.

In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied at the reduced rate in respect of: a) Construction work on progressive social housing, financed under the conditions laid down by interministerial decree pursuant to articles L. 301-1 and L. 301-2 of the French Construction and Housing Code and billed to individuals purchasing property directly as their principal residence and which contribute to the production or delivery…

Not applicable in Guadeloupe, Réunion and Martinique: 1° Les articles 298 sexdecies G and 298 sexdecies H; 2° The other provisions relating to value added tax insofar as they refer to transactions carried out under the special schemes provided for in the same articles 298 sexdecies G and 298 sexdecies H.