Reunion Island (La Réunion) operates under a unique status: it is an Overseas Department of France (DOM) and an EU Outermost Region, but it falls outside the EU VAT area. This means while it uses the Euro and French legal structures, it has its own tax rates and a specific customs tax called Octroi de Mer.
For international businesses, shipping companies, and B2B platforms, compliance hinges on the SIRET and Numéro de TVA. Navigating the difference between “French Mainland” rules and “Reunion Specific” rules (like the Octroi de Mer on imports) is the biggest challenge.
Introduction
The fiscal infrastructure of Reunion is managed by the DRFiP (Direction Régionale des Finances Publiques). The identification system is identical to metropolitan France, relying on the INSEE registers.
For global enterprises, the critical task is verifying the SIREN/SIRET numbers to distinguish a legitimate business from a shell entity, and checking if the entity is subject to local Dock Dues (Octroi de Mer).
