France updates VAT exemption lists for overseas departments with region-specific measures effective from March 2025 to December 2027.

The French tax authorities released updated guidance (BOFiP, ACTU-2025-0010) on 23 July 2025, establishing revised VAT exemption lists for Guadeloupe, Martinique, and Réunion.

The changes, effective from 1 March 2025 to 31 December 2027, were introduced under Article 45 of the 2025 Finance Act and Article 295, 1°-5°-a of the General Tax Code (CGI).

The new regime includes a common list of VAT-exempt goods for all three departments, alongside differentiated lists tailored to local needs.

Réunion’s list includes certain technological products such as IT equipment and mobile phones, while Guadeloupe and Martinique have a list focused on essential household items to address high living costs.

The updated lists, implemented through ministerial orders of 27 February and 15 May 2025, align with local economic conditions and related fiscal measures.