Document format and locale facts for Martinique

Limited guidance reviewed

Document vocabulary and checks

French authority sources expressly map Martinique's TVA-in-principle rule, overseas exceptions and electronic-invoice/e-reporting position; national business guidance supplies the ordinary field and commercial-retention baseline. Exact local rates, exemptions, octroi de mer and transaction flows remain separate checks.

Evidence snapshot: 4 official sources · last reviewed 2026-07-20. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: TVA, Octroi de mer. Business identifier labels: Numéro de TVA / SIREN / SIRET.

• Guidance: French national business guidance lists the ordinary invoice baseline: date and continuous unique number, sale/service date, seller and buyer identity, applicable VAT identifiers, item/service details, quantity and unit price, tax rate and amount, discounts, and totals. DGFIP expressly says TVA applies in Martinique under the metropolitan rules in principle, with overseas rates, exemptions and territorial exchanges treated separately.Evidence MQ_FR_INVOICE_CURRENT, MQ_DGFIP_DOM_TVA_SCOPE · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: French official business guidance gives a ten-year commercial-accounting hold for invoices. Fiscal-control, octroi de mer, customs, sector or dispute periods may differ or run longer.Evidence MQ_FR_COMMERCIAL_RETENTION · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: DGFIP's DROM/COM matrix expressly includes Martinique businesses in domestic electronic invoicing for covered B2B transactions and uses e-reporting for other stated flows. This printable document is not a platform-transmitted French e-invoice and does not submit e-reporting data.Evidence MQ_DGFIP_DOM_COM_EINVOICE_MATRIX · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only

Identifier format guidance: See the relevant authority.