French Guiana
Vat Registration Thresholds As an overseas department of France, French Guiana follows the French VAT system; businesses must register if their turnover exceeds €85,800 for goods or €34,400 for services
Vat Rates Standard rate of 20%, with reduced rates of 10%, 5.5%, and 2.1% for specific goods and services.
Vat Registration Process Businesses register with the French Tax Authorities (Direction Générale des Finances Publiques, DGFiP). Registration can be completed online or at local tax offices.
Taxable Transactions Sale of goods and services, including imports. Exports are zero-rated.
Registration Exceptions Small businesses below the thresholds may qualify for a franchise-based exemption (franchise en base de TVA).
Vat Filing Frequency VAT returns are typically filed monthly or quarterly, depending on turnover.
Exemption Schemes Small businesses under the threshold may benefit from simplified VAT schemes.