| Gueret Cedex (23011) | - | - |
| Gueret Cedex (23012) | - | - |
| Gueret Cedex (23013) | - | - |
| Gueret Cedex (23014) | - | - |
| Gueret Cedex (23015) | - | - |
| Issoudun Letrieix (23130) | - | - |
| Jalesches (23270) | - | - |
| Janaillat (23610) | - | - |
| Janaillat (23250) | - | - |
| Jarnages (23140) | - | - |
| Jouillat (23660) | - | - |
| Jouillat (23220) | - | - |
| La Brionne (23000) | - | - |
| La Celle Dunoise (23800) | - | - |
| La Celle Sous Gouzon (23230) | - | - |
| La Cellette (23350) | - | - |
| La Chapelle Baloue (23160) | - | - |
| La Chapelle St Martial (23250) | - | - |
| La Chapelle Taillefert (23000) | - | - |
| La Chaussade (23200) | - | - |
| La Courtine (23100) | - | - |
| La Courtine Cedex (23101) | - | - |
| La Courtine Cedex (23102) | - | - |
| La Courtine Cedex (23103) | - | - |
| La Courtine Cedex (23104) | - | - |
| La Courtine Cedex (23105) | - | - |
| La Courtine Cedex (23106) | - | - |
| La Courtine Cedex (23107) | - | - |
| La Courtine Cedex (23108) | - | - |
| La Courtine Cedex (23109) | - | - |
| La Foret Du Temple (23750) | - | - |
| La Foret Du Temple (23360) | - | - |
| La Maziere Aux Bons Homme (23260) | - | - |
| La Nouaille (23500) | - | - |
| La Pouge (23250) | - | - |
| La Rochette (23200) | - | - |
| La Sauniere (23000) | - | - |
| La Serre Bussiere Vieille (23190) | - | - |
| La Souterraine (23300) | - | - |
| La Villedieu (23340) | - | - |
| La Villedieu (23780) | - | - |
| La Villeneuve (23260) | - | - |
| La Villetelle (23260) | - | - |
| Ladapeyre (23270) | - | - |
| Lafat (23590) | - | - |
| Lafat (23800) | - | - |
| Lavaneix Les Mines (23310) | - | - |
| Lavaufranche (23600) | - | - |
| Lavaveix Les Mines (23150) | - | - |
| Le Bourg D'hem (23220) | - | - |
| Le Chauchet (23130) | - | - |
| Le Compas (23700) | - | - |
| Le Compeix (23460) | - | - |
| Le Compeix (23760) | - | - |
| Le Dognon (23300) | - | - |
| Le Donzeil (23770) | - | - |
| Le Donzeil (23480) | - | - |
| Le Grand Bourg (23240) | - | - |
| Le Mas D'artige (23100) | - | - |
| Le Monteil Au Vicomt (23620) | - | - |
| Le Monteil Au Vicomte (23460) | - | - |
| Le Theil (23560) | - | - |
| Le Theil (23430) | - | - |
| Lepaud (23390) | - | - |
| Lepaud (23170) | - | - |
| Lepinas (23150) | - | - |
| Les Forges (23230) | - | - |
| Les Mars (23700) | - | - |
| Leyrat (23600) | - | - |
| Lignaud (23360) | - | - |
| Linard (23220) | - | - |
| Lioux Les Monges (23700) | - | - |
| Lizieres (23240) | - | - |
| Lourdoueix St Pierre (23360) | - | - |
| Lupersat (23190) | - | - |
| Lussat (23170) | - | - |
| Magnat L'etrange (23570) | - | - |
| Magnat L'etrange (23260) | - | - |
| Mainsat (23700) | - | - |
| Maison Feyne (23800) | - | - |
| Maisonnisses (23150) | - | - |
| Malleret (23260) | - | - |
| Malleret Boussac (23600) | - | - |
| Malval (23220) | - | - |
| Mansat La Courriere (23400) | - | - |
| Marsac (23210) | - | - |
| Masbaraud Merignat (23400) | - | - |
| Mautes (23190) | - | - |
| Mazeirat (23150) | - | - |
| Measnes (23360) | - | - |
| Merinchal (23420) | - | - |
| Montaigut Le Blanc (23530) | - | - |
| Montaigut Le Blanc (23320) | - | - |
| Montboucher (23400) | - | - |
| Mortroux (23580) | - | - |
| Mortroux (23220) | - | - |
| Mourioux Vieilleville (23210) | - | - |
| Moutier D'ahun (23150) | - | - |
| Moutier Malcard (23540) | - | - |
| Moutier Malcard (23220) | - | - |