Business taxation procedures

A new, 100% paperless reporting process!

The Collectivité and the Public Finance Centre of Saint-Martin inform the companies of the territory of the implementation of a 100% paperless circuit for professional declarations and payments, from January 1, 2026.

From January 1, 2026, professionals (businesses, sole traders, and those in the liberal professions) will be required to submit all their tax and business tax returns exclusively by email, in PDF format, to the Public Finance Center (CNP). Only Users without internet access or who are unable to transmit a scanned document will be allowed to file a paper declaration at the Public Finance Centre (Concordia Treasury).

This first step aims to simplify procedures for business leaders. Ultimately, the Collectivité plans to offer a complete digitization of tax information systems.
As of January 1, 2026, business taxes must be paid exclusively by bank transfer. Proof of transfer must be attached by email along with the PDF of the tax return. Paper submissions, as well as payments by check or cash, will no longer be accepted.

The email subject line must contain the same title: the PDF file name and the transfer description.

NIF_ nature of the declaration (TGCA or IS or BIC or BNC or DLCP or IS advances 1,2,3,4) Year of the declaration Month of the declaration for TGCA.

Example: For a company whose NIF number is 12345:

· 12345_TGCA_2025_10 ---> TGCA declaration for October 2025

· 12345_2024_IS_rectificative ---> amended corporate income tax return for the financial year ending in 2024

· 12345_2025_DLCP ---> DLCP declaration for 2025.

Bank details for transfers to CNP:

Email addresses for sending tax returns:

• For statements of results, a single recipient:

cfip.sxm-pole.fiscal@dgfip.finances.gouv.fr

• For other declarations from professionals (TGCA, DLCP, IS advance payments), a single recipient should be sent to: cfip.sxm.declarations-professionnels@dgfip.finances.gouv.fr

1. Prepare the PDF files correctly

The quality and size of the files are crucial for the rapid processing of declarations. Businesses are therefore encouraged to scan their documents with appropriate settings and a sufficient resolution of 150 to 300 dpi. The recommended target size is less than 5 MB per PDF.

2- Name the PDF files clearly to avoid assignment errors and speed up file tracking.

3- One PDF per declaration, but several declarations in the same email: to preserve readability and simplify processing:

• 1 PDF = 1 declaration
• A single email can contain multiple statements, provided that each statement is in a separate, well-titled PDF file.
• The subject of the email should be in the following format: NIF number of the professional - professional declarations concerned - Year - Month.
• The email should only be sent to the BALF of the tax department if it is a statement of results, the BALF declaration for all other declarations accompanied by a copy of the transfer order – (No other public finance agent should be copied, no other BALF of public finances should be copied).

4- Payment of business taxes: by bank transfer only

From January 1, 2026, payments will be made exclusively by bank transfer. Businesses are advised to:

• Enter the treasury's bank details into their banking system now.
• Use the standardized transfer description provided, and make it identical for the email subject and the PDF file name.
• Anticipate transfer times to avoid any payment delays
• Attach a copy of the transfer order to the email containing the declaration.

A simple change, but one that needs to be anticipated!

This modernization aims to streamline exchanges and accelerate the processing of business tax returns. By adopting these best practices now, companies will be fully prepared for the January 2026 deadline. In fact, the vast majority of companies already file their corporate income tax returns in PDF format. Businesses will now also need to scan their other tax returns, particularly those related to the TGCA (General Tax on Consumption), which are the most numerous.

The Collectivité of Saint-Martin and its Public Finance Centre are progressively modernizing the processes in force and thank the companies in the territory in advance for respecting these new reporting and payment procedures.