Administrative procedures and services
Business Taxation
General turnover tax




General turnover tax (TGCA)



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



The existing value added tax (VAT) system in the European Union is not applicable in Saint Martin. On the other hand, there is a turnover tax known as the general turnover tax (TGCA), the rate of which is low (4%), which in practice reaches retail sales of goods Of services.

This tax makes use of concepts close to those governing VAT as regards its scope, the definition of taxable persons, the rules governing its operative event and its exigibility and the rules on territoriality.

This tax is neutral for businesses with respect to retail sales (which are taxable only). Companies only collect it from their clients and transfer it to the public accountant of the community.

The same applies to the provision of services invoiced to private individuals. On the other hand, companies that use service providers (bookkeepers, telephone operators, subcontractors, etc.) or acquire fixed assets bear the TGCA invoiced by their suppliers. The latter is not attributable to the collected TGCA But is only deductible from taxable income (in the form of an expense or amortization expense).



legal basis



General tax code for the community of Saint-Martin: articles 250 and following



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

TGCA identification number, taxable status of the taxable person, reporting obligations, control ...:

Saint-Martin Tax Service

Place of filing of declarations, payment of the TGCA:

Treasury of Saint-Martin



Important details: services provided in Saint-Martin and provided by providers established outside Saint-Martin



Benefits provided to persons not subject to the TGCA

Persons who are established outside Saint-Martin and who carry out services for "valuable" services in the territory of the community must, in principle, accredit a representative domiciled with the tax authorities of the State (tax department) In Saint-Martin, which undertakes to fulfill the formalities to which the taxable persons are subject to the general turnover tax and to pay the amount of the tax and, where applicable, the penalties relating thereto (CGISM, Art. 252-II-2 °, first paragraph).

In practice and as a simplification, if the provider is established in a department in a metropolitan or overseas department, he can contact the Saint-Martin tax department, which can, for the purposes of the TGCA, grant him a Exemption from the appointment of a tax representative. The provider will then be assigned an identification number to the TGCA and will have to subscribe his declarations of TGCA under the conditions of common law; If it is a "one-off" transaction, it will only subscribe to one statement.

Benefits Provided to Persons Subject to the TGCA

A reverse charge system for the TGCA is then applicable (CGISM, article 252-II-2 °, second paragraph): the invoices must therefore be established by the supplier and the self-liquid taker himself the tax when paying And return it to the public accountant of the community (the 03 line of the return must be served).



Last print available



Contribution of patents




Contribution of patents



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



Inherited from the ex-business tax, the contribution of the licenses is in principle due each year by the natural or legal persons who habitually practice, in Saint-Martin, a self-employed professional activity.

Important Dispensation:

Taxpayers other than those carrying on an activity under the BNCs are exempted from the payment of the contribution of the licenses when their annual turnover in the year N-1 does not exceed 82 600 € (sales activities or Housing supply) or 33 100 € (other activities).



legal basis



General code of the community of Saint-Martin: articles 1447-0A and following



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Fiscal situation of the debtor, reporting obligations, control ...:

Saint-Martin Tax Service

Place of filing of the annual declaration, payment of the contribution of the licenses:

Treasury of Saint-Martin



Plate



Depending on the nature of the activity, the contribution of the licenses is based on:

- the rental value of equipment and movable property (EBM) with a depreciation period of less than 30 years. This rental value is equal to 13% of the cost price of the goods in the generality of the cases;

- 5% of the income of holders of non-commercial profits or companies subject to corporation tax having as their actual object the pursuit of an activity which, if exercised in an individual capacity, would have come under the NLCs.



Rate



25,76% of trim (rate unchanged from 2011)



Calendar



Filing of the declaration and payment of a deposit of 50% no later than 30 June of the tax year.

Payment of the balance by 30 on the following November.



Last print available



The print for the year 2015 is available for download (link at the bottom of the page)



Details: CCISM funding



As part of the financing of the Inter-professional Consular Chamber of Saint-Martin, the taxpayers of the contribution of the licenses are required to pay an additional tax at the rate of 2,81% based on the amount Of the contribution of licenses.





License Contribution - 2015 Declaration
Contact Information Tax Services - 05 2016
Treasury - 05 2016 Contact information


License fee




License fee



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



Inherited from the ex-business tax, the license fee is in principle due each year by natural or legal persons who habitually practice a self-employed activity in Saint-Martin.



legal basis



General code of the community of Saint-Martin: articles 1447-0A and following



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Fiscal situation of the debtor, reporting obligations, control ...:

Saint-Martin Tax Service

Place of filing of the annual declaration, payment of the license fee:

Treasury of Saint-Martin



Plate



The license fee consists of a fixed fee and an index fee.

Fixed fee: 300 € (excluding exceptions)

Index right: 5 € per square meter beyond an area of ​​40 m2. The amount is capped at 2 500 €.



Calendar



Filing of declaration and payment no later than 30 June of taxation year



Last print available



The 2015 year statement is available below for download.



Details: CCISM funding



As part of the financing of the Saint-Martin inter-branch consular chamber, the license fee payers are required to pay an additional fee to the 100 € flat fee and an additional license fee to the 2,81 license fee %.





Contact Information Tax Services - 05-2016
Treasury - 05-2016 Contact information
License fee - Declaration - Year 2015


Tourist tax




Tourist tax



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



The visitor's tax has a very broad scope since it applies to all accommodation operations for consideration, with a duration of less than 90 days in the year, carried out in the territory of the Saint-Martin, regardless of the nature and type of accommodation.

The tourist tax is due, in general, by all professionals and non-professionals of the accommodation. Specifically, the following persons are concerned: natural or legal persons who:

- operate a hotel, a tourist residence, a "guest house" or, more generally, a classified accommodation establishment or not;

- operate a marina, a marina with pleasure craft used for passenger accommodation;

- rent furnished apartments or villas, for a duration of less than 90 days (this duration is appraised for each operation and not globally over the year, for example, people renting an apartment 8 times in the year for a period Of 15 days are payable for the visitor's tax). Renters in non-professional furnished (or occasional rental) are also liable for this tax.

This tax is added to the price charged to the customer and is mentioned on the invoice issued to him. This is therefore an indirect tax charged to customers.



legal basis



General code of the community of Saint-Martin: articles 885-0A and following



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Taxation of taxpayers, reporting obligations, control ...:

Customs and taxation center of Saint-Martin

Place of filing of declarations, payment of tax:

Customs and taxation center of Saint-Martin



Tax base



The tax is based on the price of overnight stays, excluding ancillary services (catering, excursions, spa ...) which are subject to the TGCA under common law conditions. The invoices submitted to customers must clearly show this breakdown, which can be verified by the customs and taxation cluster.

The amount of overnight stays to be declared corresponds to the amount actually received (including advance payments) during the previous month.



Rate of tax



The tax rate is set at 4%.



Calendar



The declaration, accompanied by the payment of the tax due, shall be sent at the latest to the 15 of each month at the Customs and Tax Center.

The fee must be paid by bank check or bank transfer (bank details on the front of the declaration).



Last print available



The current declaration is available for download (link below).



Precision



The management and control of this tax is the responsibility of the Customs and Tax Pole of Saint Martin And not the tax service of Saint-Martin.





Tax on vehicle rentals




Tax on vehicle rentals



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



The tax on vehicle leases has a very wide scope, since it applies to all short-term leases of motorized land vehicles of any kind within the meaning of the legislation on motor vehicles. Registration of vehicles (especially passenger cars, trucks and light trucks, motorcycles, scooters, etc.).

The tax is due by natural or legal persons who make taxable rentals and who have in Saint Martin (French part):

(A) the head office of their business;

(B) a permanent establishment, that is to say, a fixed place of business from which the activity is carried on;

Or (c) a dependent agent acting on their behalf and having at Saint-Martin authority to conclude contracts on their behalf.

This tax is added to the price charged to the customer and is mentioned on the invoice issued to him. It is therefore an indirect tax charged to customers.

Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Taxation of taxpayers, reporting obligations, control ...:

Customs and taxation center of Saint-Martin

Place of filing of declarations, payment of tax:

Customs and taxation center of Saint-Martin



legal basis



General code of the community of Saint-Martin: articles 1585 W



Tax base



The tax is based on the price charged to the customer, excluding optional or compulsory insurance. The invoices submitted to customers must clearly show this breakdown, which can be verified by the customs and taxation cluster.

The amount of rentals to be declared corresponds to the amount actually cashed (including down payments) during the previous month.



Rate of tax



The tax rate is set at 4%.



Calendar



The declaration, accompanied by the payment of the tax due, shall be sent at the latest to the 15 of each month at the Customs and Tax Center.

The fee must be paid by check or bank transfer.



Last print available



The declaration is available for download (link below).



Precision



The management and control of this tax is the responsibility of the Customs and Tax Pole of Saint Martin And not the tax service of Saint-Martin.





Contact details of the Customs and Tax Center - 05 2016
Declaration


Consumption tax on petroleum products




Consumption tax on petroleum products



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



The consumption tax on petroleum products is levied on the following products:

- Essences and superfuels with a high content of aromatic hydrocarbons

- Gasoline, including aviation gasoline and jet fuel, and high-fuels

- Diesel

- Emulsion of water in gas oil stabilized by surfactants, the water content of which is equal to or greater than 7% by volume, not exceeding 20% by volume, intended for use as a fuel

The fee is due:

(A) in the case of importation by sea, by the person appearing as the consignee of the goods on the transport document or any other document in the place of delivery to the port authority;

(B) in the case of importation by land, by the person operating the installations in which the products are physically delivered.



legal basis



General code of the community of Saint-Martin: article 1585 P



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Taxation of taxpayers, reporting obligations, control ...:

Customs and taxation center of Saint-Martin

Place of filing of declarations, payment of tax:

Customs and taxation center of Saint-Martin



Rate of tax



The rate of the tax is fixed at:

(A) 0,23 euro per liter for diesel fuel used by industrial plants as fuel for stationary engines, with the exception of engines used as relief to offset power supply disruptions;

(B) 0,06 euro per liter for products intended for the refueling of aircraft, vessels or vessels;

C) 0,12 euro per liter for other products.

For the application of the tariff referred to in (a) above (0,23 € / l), establishments whose activity requires significant technical means are not industrial in character, not only where the activity consists in the manufacture or transformation of tangible goods But also where the role of the technical installations, equipment and tools used, even for the needs of another activity, is paramount.



Calendar



The declaration, accompanied by the payment of the tax due, shall be sent at the latest to the 20 of each month at the Customs and Tax Center.

The fee must be paid by bank check or bank transfer (bank details on the front of the declaration).

By way of exception to the provisions of the first two subparagraphs, when the products are originally imported by sea, the taxpayers or their representative shall liquidate, declare and pay the tax to the customs authorities concomitantly with the removal of the products in question within the The local public establishment managing the port of Galisbay-Bienvenue or, when these products leave this enclosure to be delivered on board ships (especially refueling operations), concomitantly with this delivery operation.



Last print available



The declaration is available for download below.



Precision



The management and control of this tax is the responsibility of the Customs and Tax Pole of Saint Martin And not the tax service of Saint-Martin.





Tax on insurance agreements




Tax on Insurance Agreements



The information contained on this page does not constitute an official interpretation of the tax regulations applicable in Saint Martin.


General economy



Subject to the expressly provided exemptions, any insurance agreement entered into with an insurance company or company or any other French or foreign insurer shall be subject, whatever the place and date to which it is or has been concluded, to a Compulsory annual tax when the insured risk is located in Saint-Martin.



legal basis



General code of the community of Saint-Martin: articles 991 and following



Practical information (contact details of services available below)



Tax regulation - scope, interpretation:

Saint-Martin Community, Taxation Department

Taxation of taxpayers, reporting obligations, control ...:

Saint-Martin Tax Service

Place of filing of declarations, payment of the license fee:

Treasury of Saint-Martin



Tax base



This tax is levied on the amount of sums stipulated for the benefit of the insurer (premiums or contributions ...) and any accessories which the insured directly or indirectly benefits from (the contract costs, termination…).



Rate of tax



The tax rate varies according to the insured risk.



Calendar



The declaration, accompanied by the payment of the tax due, shall be sent no later than the 15 of each month.

The fee must be paid by check or bank transfer.



Last print available



It is available for download from the link below.





2787_Tax on Insurance Agreements (2)
Contact Information Tax Services - 05 2016
Treasury - 05-2016 Contact information