Submit Detailed Payables Invoices and Reports

Submit detailed Payables invoices and reports for French overseas territories (DROM-COM) electronically to the French tax authorities using designated service providers. DROM-COM are French overseas territories outside Europe, included for France’s 2026 e-invoicing mandate.

The enhanced e-Reporting for France supports Payables invoice extract for DROM-COM countries using one of these options:

• Identify the supplier address country as France and DROM-COM country by postal code.
• Identify the supplier address with the original supplier DROM-COM country code.

New rules apply when including Payables DROM-COM invoices for services in e-Reporting during the Payables Invoice Extract for France run. These rules are based on the definition of the new lookup types for e-Reporting for France:

• ORA_JEFR_DOM_COM_POSTAL_CODE lookup type: Determines the postal codes for France overseas territories included in the e-Reporting extraction.
• ORA_JEFR_DOM_COM_PRODUCT_TYPE lookup type: Determines the product types for France overseas territories included in the e-Reporting extraction.
• ORA_JEFR_DOM_COM_EXTRACT lookup type: Ensures France’s overseas territories are included in the e-Reporting extraction.
• ORA_JEFR_DOM_COM_NOT_EXTRACT lookup type: Ensures France’s overseas territories are excluded from e-Reporting extraction.

The Payables invoice extract for DROM-COM countries options:

• Identify the supplier address country as France and DROM-COM country by postal code.
  Two new standard lookup types were introduced to control the extraction:

  • ORA_JEFR_DROM_COM_POSTAL_CODE Extracted DROM and COM Countries Postal Codes.

    • Contains postal codes for DROM-COM countries to be extracted.
    • Postal Code format:
      • 3-digit codes: Cover a range (e.g., "973" covers 97300-97399).
      • 5-digit codes: Match exact postal codes (e.g., "97133" extracts only that specific code).
    • The lookup codes for ORA_JEFR_DOM_COM_POSTAL_CODE are seeded, however they are user-updatable.
    • Users can disable specific lookup codes to exclude invoices with those postal codes.
    • Seeded Lookup Codes:
      • 973 French Guiana
      • 976 Mayotte
      • 975 Saint Pierre and Miquelon
      • 978 Saint Martin - French part
      • 986 Wallis and Futuna
      • 987 French Polynesia
      • 988 New Caledonia
      • 97133 Saint Barthelemy
      • 97150 Saint Martin City
  • ORA_JEFR_DOM_COM_PRODUCT_TYPE Extracted DROM and COM Countries Product Types.

    • Identifies whether invoices are for services, goods, or mixed.

    • Enabled by default: Services and Mixed.

    • Disabled by default: Goods only, or undefined product types.

    • Product type is defined at the invoice line level.

    Here's the extraction logic:

    An invoice is extracted only if both conditions are met.

    • The invoice postal code is enabled in ORA_JEFR_DOM_COM_POSTAL_CODE.
    • The invoice line product type is enabled in ORA_JEFR_DOM_COM_PRODUCT_TYPE.

    If only one condition is met, the invoice is not extracted.

• Identify the supplier address with the original supplier DROM-COM country code.

  Three new standard lookup types were introduced to control extraction:

  • ORA_JEFR_DOM_COM_EXTRACT Extracted DROM and COM Countries.
    • Contains DROM-COM country codes that should be extracted.
    • Country codes are defined in the Lookup Code Meaning field.
    • Seeded Lookup Codes:
      • GF French Guiana
      • YT Mayotte
      • PM Saint Pierre and Miquelon
      • MF Saint Martin - French part
      • WF Wallis and Futuna
      • PF French Polynesia
      • NC New Caledonia
      • BL Saint Barthelemy
  • ORA_JEFR_DOM_COM_PRODUCT_TYPE Extracted DROM and COM Countries Product Types.
    • Identifies whether invoices are for services, goods, or mixed.
    • Enabled by default: Services and Mixed.
    • Disabled by default: Goods only, or undefined product types.
    • Product type is defined at the invoice line level.
  • ORA_JEFR_DOM_COM_NOT_EXTRACT Not Extracted DROM and COM Countries.
    • Contains DROM-COM country codes that should be excluded from extraction.
    • Seeded Lookup Codes:
      • GP Guadeloupe
      • MQ Martinique
      • RE Reunion

  Here's the extraction logic:
  The process validates invoices in this order:
  • If the country is enabled in ORA_JEFR_DOM_COM_NOT_EXTRACT then the invoice is not extracted.
  • If the country is enabled in ORA_JEFR_DOM_COM_EXTRACT and if the product type is enabled in ORA_JEFR_DOM_COM_PRODUCT_TYPE, then the invoice is extracted.

  If only one condition is met, the invoice is not extracted.

Note: If you use Option One to identify the supplier address country as France and DROM-COM country by postal code, you must define the supplier postal codes with a length of 5 numbers and no spaces.