Document format and locale facts for French Polynesia

Limited guidance reviewed

Document vocabulary and checks

French Polynesia's own DICP sources now support core VAT invoice particulars and the local basic-exemption statement. Current retention, full exceptions, CPS interaction and any electronic/fiscal authorization boundary remain open; metropolitan French rules are not inherited.

Evidence snapshot: 3 official sources · last reviewed 2026-07-20. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: TVA, CPS. Business identifier labels: Numéro Tahiti.

• Required when applicable: French Polynesia's DICP states that a VAT-liable business issues an invoice for its sales, services and advances showing the seller's and customer's names, addresses and Tahiti numbers, operation date, description, price excluding tax after discounts, VAT rate and resulting VAT amount.Evidence PF_DICP_VAT_RIGHTS · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: Where the local VAT basic exemption applies, DICP guidance requires the invoice statement ‘TVA non applicable, franchise en base’ and warns that VAT shown on an invoice can become payable merely because it was shown. Check the current threshold and taxpayer regime before printing tax.Evidence PF_DICP_VAT_CURRENT, PF_DICP_EXEMPT_INVOICE · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: The reviewed DICP sources establish invoice content and VAT treatment but do not establish a universal authority-cleared electronic or fiscal artifact. This local preview is not transmitted to DICP and no French metropolitan e-invoice rule is inherited.Evidence PF_DICP_VAT_RIGHTS, PF_DICP_VAT_CURRENT · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only

Identifier format guidance: See the relevant authority.