TLDR: In Guadeloupe, Martinique and Réunion, the standard thresholds for the VAT exemption scheme have applied since 1 January 2023. For 2023, you had to compare your 2021 and 2022 turnover with these thresholds.
The principle of the VAT exemption scheme
If you are a taxable person established in France, you may benefit from the VAT exemption scheme for your supplies of goods and supplies of services when your turnover achieved in France does not exceed the ceilings provided for by Article 293 B of the CGI.
This scheme exempts you from paying VAT on the transactions concerned.
The thresholds applicable since 2023
Since 1 January 2023, Guadeloupe, Martinique and Réunion have been subject to the standard thresholds for the VAT exemption scheme.
The increased thresholds that previously applied in these three departments can no longer be used as a reference for transactions whose taxable event occurs on or after 1 January 2023.
The calculation for 2023
To benefit from the VAT exemption scheme for 2023 in Guadeloupe, Martinique or Réunion, you had to compare the turnover achieved in 2021 and 2022 with the standard thresholds updated on 1 January 2023.
This comparison was carried out according to the rules of the standard VAT exemption scheme.