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Other exemptions are intended to avoid multiple charges

for business operations that are subject to another form of

taxation. Hence are mainly exempt: accommodation ser-

vices subject to the visitor’s tax (hotel...), fuel deliveries that

have already been subject to the tax on petrol products…



In order for the supply of goods and services to be subject

to the TGCA tax, they need to be located in Saint-Martin.

Supply of goods

Except in special cases, the place of delivery of goods

is deemed to be in Saint-Martin when they are located

in Saint-Martin:


At the time of dispatch or shipping by the seller, the

buyer, or on their behalf, to the buyer;


During assembly or installation by the seller or on

their behalf;


When handed over to the buyer, in the event of no

dispatch or shipping;


At the time of departure of shipping to destinations

outside Saint-Martin, when delivery is carried out by

means of ship or aircraft.

Notwithstanding the provisions of (a) and (b), if the place

of dispatch or transport lies outside Saint-Martin, the place

of supply by the importer or for his account following

the subsequent import is deemed to be in Saint-Martin.

Supply of services

The place of supply of services is deemed to be in



When the service provider has their head office or

a fixed place of business from which the service is

rendered or, failing that, their household or usual

residence and the lessee is based in Saint-Martin or

the service is used Saint-Martin;


If the service provider does not have a head office

or fixed place of business from which the service

is rendered or, failing that, their household or usual

residence, but the service is used in Saint-Martin.

A self-assessment tax system is in place for when the

service provider is located outside Saint-Martin and the

services provided are subject to the TGCA.

This system is likely to apply in particular to services

provided by a parent company headquartered outside

Saint-Martin to a subsidiary based in Saint-Martin.


Tax base, operable event,

chargeability and rates

Subject to specific provisions and clarifications provided

in legislation, the tax base for the TGCA is the price for

the acquisition of goods or services from the merchant

or service provider.

In general, the event giving rise to the tax occurs when

the goods are delivered or the services are performed.

In principle, however, the tax is payable only when pay-

ment or down payments are made, the taxpayer being

able to opt for payment according to flow.

The TGCA rate is 4%.


Taxpayer obligations

In general, the TGCA tax must be paid to the


by persons who supply taxable goods and services

(commercial businesses or service providers).

Each taxpayer, who must declare themselves to the

business formalities center or tax office, is identified

by an individual number.

Taxpayers must file monthly TGCA returns showing tran-

sactions, to the public accounting office of the



and pay the corresponding amount of tax.

Returns and payments are on a quarterly basis only, for

taxpayers whose annual tax is less than €1,000.

Taxpayers are also subject to invoicing obligations.