Guadeloupe: producer octroi threshold and compliance

Scope and applicable evidence

This Guide concerns internal octroi on goods produced, not an exemption from import octroi. Article 2 of Law 2004-639, in its version effective 21 February 2026, covers independent production activities with prior-calendar-year production turnover at least €550,000, regardless of legal form or treatment under other taxes. The threshold excludes VAT and octroi and is prorated for a business starting during the reference year. Law, article 2.

Production includes manufacture, transformation or renovation of movable goods, extractive activities, and agricultural activities as defined by Rural Code article L311-1 in the amended provision. Establish classification before measuring turnover. This Guide does not resolve a disputed production classification. Law, article 2.

Threshold decision

Prepare a reconciliation of production sales, resale and services. Customs paragraphs 16–19 distinguish production turnover from overall turnover and aggregate production sold across the five DROM, including principal and secondary establishments. They describe liability beginning on 1 January following the year the threshold is reached. Do not allocate the threshold separately to each establishment. July 2025 circular, printed pages 12–13.

For a full reference year, after classification and aggregation:

Production turnover	Other business turnover	Threshold result
€549,999	€300,000 services	Below threshold; adding unrelated services would be incorrect
€550,000	None	Threshold reached; equality counts
€600,000	€50,000 resale	Threshold exceeded

For a six-month start-up reference period, the circular's method gives €550,000 × 6/12 = €275,000. Production sales of €280,000 exceed that prorated threshold. These examples illustrate eligibility only; they do not calculate tax payable or establish an exemption. Article 2; circular paragraph 19.

Register and file

The circular directs identification evidence to customs before 31 January of the following year, although liability starts on 1 January. It requires the previous year's production turnover and its commodity-code breakdown, with separate identification rules for establishments in different DROM. Circular paragraphs 102–103, pages 44–45.

Decree 2015-1077 article 7, reproduced in the circular's legislative annex, requires a quarterly electronic return by the 24th of the following month, with payment sent concurrently to the regional customs collection office; the final-quarter return reports annual production turnover. The electronic obligation applies from 1 July 2024. The circular requires a return even in a quarter without sales. Decree article 7 and circular paragraphs 104–106.

Operationally, reconcile the sales ledger to the return, separating product codes, rates and exports. Retain the accepted submission and payment evidence. Check the current customs portal and any specific extension before filing; this Guide does not specify an unverified filing-screen workflow.

Boundaries and self-checks

• Test equality, not only amounts above €550,000.
• Separate the threshold decision from the applicable Guadeloupe product rate, exemption and deduction decisions.
• Distinguish ordinary resale from the taxpayer's own production.
• Do not treat absence of sales as automatic permission to omit a quarterly return.
• Use the Martinique–Guadeloupe movement Guide for qualifying inter-island movements, which have separate reporting rules.

Source-cited draft, not accountant-attested. Rates, exemptions, input deductions, penalties, general VAT, payroll and income taxes remain outside scope. The 2026 threshold was checked against official statutory retrieval; a complete review of amendments to every procedure in the 2025 circular remains outstanding.

Contributed by Ryan Duguid.