Document format and locale facts for St. Pierre & Miquelon

Limited guidance reviewed

Document vocabulary and checks

Official sources now establish Saint-Pierre-et-Miquelon's separate local tax code, no-French-TVA boundary and COM e-reporting treatment. A current local ordinary-invoice schema and universal retention period remain unavailable, so no metropolitan fields are inherited and core review is not claimed.

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

Tax labels: Local taxes (no French TVA). Business identifier labels: SIREN / SIRET / Local tax identifier.

• Guidance: DGFIP expressly states that French TVA is not applicable in Saint-Pierre-et-Miquelon. The collectivity has its own local tax code; no metropolitan TVA rate or Guadeloupe/Martinique invoice treatment is inherited by this pack.Evidence PM_DGFIP_TVA_TERRITORY · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: DGFIP's DROM/COM reform matrix treats Saint-Pierre-et-Miquelon as a COM outside the domestic French e-invoice flow in principle, with covered cross-border transactions routed to e-reporting subject to the matrix's exceptions. This local preview does not transmit e-reporting data or create a local fiscal artifact.Evidence PM_DGFIP_DOM_COM_EINVOICE_MATRIX · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
• Guidance: The reviewed collectivity sources confirm a separate local tax code but did not expose a current claim-level ordinary invoice schema or universal retention period. Keep the printable title neutral and obtain local advice before treating this document as tax evidence.Evidence PM_CT_LOCAL_TAX_CODE_CONTEXT · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only

Identifier format guidance: See the relevant authority.