10 Essential Questions About TIN in Guadeloupe

Guadeloupe uses the French national system for tax identification. There is no single "TIN" label; instead, identification is split between individuals and businesses:

• For Businesses: The SIREN (9 digits) is the legal identifier, and the TVA Intracommunautaire (FR + 11 digits) is the tax identifier.

• For Individuals: The SPI (Simplification des Procédures d'Identification) is the unique 13-digit number used for personal income tax.

Guadeloupe utilizes the standard French suite of identifiers, which are essential for commercial and fiscal operations:

• SIREN: A 9-digit number identifying the legal entity.

• SIRET: A 14-digit number (SIREN + 5-digit NIC) identifying a specific physical branch or place of business in Guadeloupe.

• RCS (Registre du Commerce et des Sociétés): The commercial registration number (e.g., RCS Pointe-à-Pitre + SIREN).

• SPI Number: The 13-digit personal tax ID for individuals.

• NEW CNI / OLD CNI: The National Identity Card numbers used for individual KYC.

• VAT Number: Prefixed with "FR", used for domestic transactions (note: Guadeloupe is a special VAT territory).

Guadeloupe utilizes the standardized French identification patterns, which are now critical for routing within the 2026 e-invoicing architecture.

• The SIREN Structure: Consists of exactly 9 numeric digits (e.g., 123456789). It identifies the legal entity as a whole.

• The SIRET Structure: A 14-digit numeric identifier (the 9-digit SIREN + a 5-digit NIC suffix). This identifies the specific physical location or branch in Guadeloupe (e.g., 12345678900012).

• The SPI Number: A 13-digit numeric string used for individual tax identification. It follows the NIR (Social Security) logic, typically starting with 1 (male) or 2 (female), followed by birth data and a checksum.

• The VAT Format: Prefixed with "FR", followed by 2 check digits and the 9-digit SIREN (e.g., FR12123456789).

Technical Insight: The validation of SIREN and SIRET numbers relies on the Luhn Algorithm (mod 10). In the 2026 digital environment, any mismatch in this checksum logic will trigger an immediate rejection by the Portal Public de Facturation (PPF), effectively blocking the issuance of electronic invoices.

The INSEE (National Institute of Statistics and Economic Studies) is responsible for issuing SIREN and SIRET numbers through the Guichet Unique (Single Window).

The DGFiP (Direction Générale des Finances Publiques) manages the issuance of VAT numbers and individual SPI numbers. For commercial registration, the Greffe du Tribunal de Commerce in Pointe-à-Pitre or Basse-Terre handles the RCS.

Registration Thresholds & Mandates:

• Mandatory VAT Registration: Businesses must register if their annual turnover in Guadeloupe exceeds €50,000 (for goods) or €25,000 (for services). Note: These thresholds are lower than in mainland France.

• E-Invoicing Mandate 2026: As of September 1, 2026, all small and medium enterprises (SMEs) in Guadeloupe must be capable of receiving electronic invoices, while large and mid-cap firms must already be issuing them via the PPF or a PDP (Partner Dematerialization Platform).

• Non-Residents: Foreign entities providing taxable services in Guadeloupe must obtain a SIREN and VAT number, often requiring a fiscal representative if based outside the EU.

Tax Rates (2026):

• Standard VAT: 8.5% (Specific to Guadeloupe/Martinique/Reunion).

• Reduced Rate: 2.1%.

The process is fully centralized through the French Guichet Unique.

• Step 1: Digital Filing: Submit your business creation file via the INPI Guichet Unique portal.

• Step 2: SIREN Generation: INSEE processes the file and issues your 9-digit SIREN and 14-digit SIRET.

• Step 3: VAT Activation: Contact the Service des Impôts des Entreprises (SIE) in Guadeloupe to activate your VAT number.

• Step 4: RCS Inclusion: Your SIREN is added to the local RCS registry for legal transparency.

Verification is the only way to ensure your partners are "Facturation Électronique" ready.

• Official Registry: Use the Péniche/Annuaire des Entreprises to verify any SIREN or SIRET.

• VAT Check: Use the EU VIES system, though it primarily tracks the "FR" prefix for intra-community status.

• TaxDo Automation: Manual checks are insufficient for the 2026 e-invoicing rollout. TaxDo’s GTL service provides real-time API verification to confirm a SIRET is active and localized in Guadeloupe, preventing routing errors in the PPF.

In the high-stakes 2026 transition to e-invoicing, data accuracy in the SIRET is a prerequisite for being paid. TaxDo provides the essential automation layer:

• GSV (Global Syntax Validation): Instant structural and Luhn-check validation for SIREN (9-digit), SIRET (14-digit), RCS, and the 13-digit SPI.

• GTL (Global Real-Time Tax ID Verify/Lookup): Connects to the INSEE (Sirene) and DGFiP registries to confirm a Business VAT or SIREN is "Active," protecting you from e-invoice rejections.

TaxDo TIN Validation Coverage in Guadeloupe

In the Guadeloupean market, a verified SIRET and VAT ID are the anchors for digital invoicing and local "Octroi de Mer" (Sea Toll) customs compliance.

The DGFiP has significantly increased penalties for non-compliance during the 2026 e-invoicing rollout.

• E-Invoicing Fines: Failure to issue a compliant electronic invoice can result in a fine of €15 per invoice, capped at €15,000 per year.

• VAT Deduction Denial: If your supplier’s SIRET is inactive or incorrectly formatted, you cannot reclaim the 8.5% local VAT.

• Customs Delays: Incorrect SIREN data on import manifests leads to immediate blocks at Guadeloupean ports, accruing storage fees.

• Payment Blockers: Automated accounting systems will automatically "reject" any invoice where the SIRET does not match the INSEE master file.