E-Invoicing in Réunion: France Rules, E-Reporting and 2026–2027 Dates

Réunion is a French overseas department where VAT applies. Businesses established in Réunion are therefore within France’s national e-invoicing reform. However, the applicable obligation depends on the customer’s taxable status and establishment location: some transactions require e-invoicing, while others require e-reporting.

The reform uses accredited platforms, known as Plateformes Agréées (PAs), to exchange electronic invoices. A simple PDF sent by email is not enough to meet the new e-invoicing rules. Businesses must use a structured electronic format and an accredited platform to issue and receive compliant invoices.

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From 1 September 2026, all businesses in Réunion must be able to receive electronic invoices. Large enterprises and intermediate-sized enterprises must also begin issuing electronic invoices from this date. SMEs, very small businesses, and micro-enterprises must start issuing electronic invoices from 1 September 2027.

Businesses should begin selecting an accredited platform, reviewing their customer and supplier data, and preparing their ERP, accounting, procurement, billing, and accounts-payable systems for structured invoice exchange.

What Is E-Invoicing in Réunion?

Réunion is a French DROM where VAT applies. Therefore, VAT-taxable businesses established in Réunion are within France’s e-invoicing reform. 

E-invoicing applies to in-scope B2B supplies involving taxable businesses established in Réunion, metropolitan France, Guadeloupe, or Martinique. Transactions involving Guyane, Mayotte, French overseas collectivities, the French Southern and Antarctic Territories, consumers, and other non-taxable customers generally fall under e-reporting instead.

E-Invoicing Timeline

• 1 September 2026: Large enterprises and intermediate-sized enterprises must issue electronic invoices for in-scope domestic B2B transactions.
• 1 September 2027: SMEs, very small businesses, and micro-enterprises must begin issuing electronic invoices. Their e-reporting obligations for transactions outside the domestic B2B e-invoicing scope also begin on that rollout date.
• Ongoing: Businesses should select an accredited platform, validate trading-partner data, map invoice fields, and test billing and ERP integrations before their relevant deadline.

B2G E-Invoicing in Réunion

B2G e-invoicing is mandatory in Réunion. As part of France’s public-sector invoicing rules, all suppliers invoicing public entities must send their invoices electronically through Chorus Pro, the government’s public-sector invoicing platform. 

This requirement has applied to all public-sector suppliers, including micro-businesses, since 1 January 2020. Suppliers should include the required public-procurement references, such as the public buyer’s identifier, service code where applicable, and the purchase-order or contract reference.

B2B E-Invoicing in Réunion

B2B e-invoicing is mandatory in Réunion for domestic transactions between VAT-liable businesses established in France. This also includes relevant transactions with customers established in Guyane, Mayotte, French overseas collectivities (COMs), and the French Southern and Antarctic Territories (TAAF).

All large businesses must be able to receive electronic invoices from 1 September 2026. SMEs, very small businesses, and micro-enterprises must begin issuing e-invoices from 1 September 2027.

Invoices must be exchanged through a Plateforme Agréée and include structured data such as supplier and customer identification, invoice number and date, goods or service details, taxable amounts, VAT rates, VAT amounts, and invoice totals.

Transactions with individuals and other non-taxable customers are not B2B e-invoicing transactions; they may instead fall within the French e-reporting requirements.

B2C E-Invoicing in Réunion

B2C e-invoicing is generally not mandatory in Réunion. France’s domestic e-invoicing obligation applies to transactions between VAT-liable businesses established in France, including Réunion. 

However, consumer sales are generally subject to France’s separate e-reporting rules, which require businesses to transmit relevant transaction data to the tax authority. Businesses should therefore configure their POS, e-commerce, billing, and ERP systems to distinguish B2B transactions from B2C sales.

E-Reporting and VAT Compliance in Réunion

E-reporting applies in Réunion because Réunion follows French VAT rules. Businesses must submit e-reporting data through an approved French platform, known as a Plateforme Agréée, when a transaction falls outside France’s domestic B2B e-invoicing scope.

The primary categories for periodic returns in Réunion include :

1. Corporate Payroll and Social Security ReturnsDSN (Déclaration Sociale Nominative) & LODEOM Tax Exemption Returns:
2. Real Estate Investment Yields (Periodic Returns)
3. Macroeconomic Periodic Growth Returns

For B2C and other e-reporting transactions, transaction data are generally aggregated by day, including turnover excluding VAT and VAT amounts by VAT rate. 

However, the filing frequency is not necessarily daily: it depends on the business’s VAT regime. For example, businesses under the normal monthly VAT regime generally transmit data three times per month, while businesses under the VAT franchise regime generally transmit every two months.

Penalties for Non-Compliance

Businesses in Réunion must follow France’s e-invoicing and e-reporting requirements from their applicable rollout date.

• Failure to submit required e-reporting or payment-data transmissions may result in a fine of €250 per transmission, capped at €15,000 per calendar year for each obligation.
• No penalty applies to a first breach if the business corrects it voluntarily or within 30 days of the tax authority’s first request.

During the initial rollout, the French tax authority (DGFiP) has indicated that it will take a proportionate approach where businesses can demonstrate genuine implementation issues and take corrective action.

Your Partner for Réunion E-Invoicing

Businesses operating in Réunion need a reliable approach to accredited-platform connectivity, structured invoice creation, customer-data validation, B2B/B2C transaction classification, e-reporting workflows, ERP integration, invoice-status monitoring, exception handling, VAT reconciliation, and audit-ready archiving.

DDD Invoices helps businesses connect ERP, accounting, billing, procurement, e-commerce , and point-of-sale systems to compliant invoice and reporting workflows. This enables companies to manage France’s phased e-invoicing requirements while maintaining accurate, scalable invoicing operations.

FAQs

Is e-invoicing mandatory in Réunion?

Yes. Réunion follows the French e-invoicing reform. All businesses must be able to receive electronic invoices from 1 September 2026. Large enterprises and ETIs must issue e-invoices from that date, while SMEs, TPEs, and micro-enterprises must do so by 1 September 2027.

Who administers e-invoicing in Réunion?

The French tax administration, DGFiP, administers the national framework. Businesses use accredited platforms to exchange invoices and transmit required data to the tax administration.

Is B2B e-invoicing mandatory in Réunion?

Yes, for in-scope domestic B2B transactions between businesses established in France. The issue-date obligation begins on 1 September 2026 for large enterprises and ETIs and on 1 September 2027 for SMEs, TPEs, and micro-enterprises.

Is B2C e-invoicing mandatory in Réunion?

B2C sales are generally outside the domestic B2B e-invoicing requirement. However, relevant B2C transaction data is generally subject to e-reporting under the French reform.