France: VAT exemption lists for Guadeloupe, Martinique, and Réunion
New VAT exemption regime enacted under the 2025 Finance Act and effective March 1, 2025, until December 31, 2027
The tax authority in July 2025 issued updated lists of goods eligible for value added tax (VAT) exemption upon importation into Guadeloupe, Martinique, and Réunion.
A new VAT exemption regime enacted under the 2025 Finance Act and effective March 1, 2025, until December 31, 2027, introduced a common VAT-exempt goods list for all three overseas departments of Guadeloupe, Martinique, and Réunion, as well as specific lists for each.
For further information, contact a KPMG tax professional in France:
Marie-Pierre Hôo | mhoo@kpmgavocats.fr