Sint Maarten turnover tax (BBO/TOT) on invoices
By Vokality · Rules checked · Updated
How does BBO work on an invoice in Sint Maarten?
A business established in Sint Maarten and registered for BBO charges 5% on the consulting, IT, marketing and electronic services it supplies to local clients. Zentract treats the BBO as part of the price: an invoice total of XCG 1,000 already includes it, and the invoice says so. Invoices in Sint Maarten also need the details the local invoice rules ask for, such as your name and the date of the service. Sint Maarten has no small-business relief for BBO, so low turnover alone doesn't remove it; only a specific exemption does. Zentract applies these rules to invoices and quotes: it works out the BBO for each client from where the client is, whether the client is a business and, where it matters, the kind of service, checks the required details before the invoice is sent, and keeps the rules it used with the invoice. The Sint Maarten Tax Administration collects BBO.
At a glance
- Tax
- Sint Maarten turnover tax (BBO/TOT)
- Rate on services
- 5%
- Charged on
- Gross receipts
- Invoice prices
- Include the tax
- Invoice title
- Invoice
- Your registration number
- CRIB number
- Small-business relief
- None
- Tax authority
- Sint Maarten Tax Administration
Which clients do you charge BBO?
For a business in Sint Maarten that charges BBO on consulting work, Zentract applies these treatments. Set each client's location and whether it's a business, and invoices, quotes and proposals start from it.
| Client | On the invoice |
|---|---|
| Business in Sint Maarten | BBO 5%Your business is established in Sint Maarten, so 5% BBO applies to gross receipts wherever the client is. |
| Business in Curaçao | BBO 5%Your business is established in Sint Maarten, so 5% BBO applies to gross receipts wherever the client is. |
| Business abroad | BBO 5%Your business is established in Sint Maarten, so 5% BBO applies to gross receipts wherever the client is. |
| Private client abroad | BBO 5%Your business is established in Sint Maarten, so 5% BBO applies to gross receipts wherever the client is. |
What must an invoice in Sint Maarten show?
Every Zentract invoice has a sequential number, an issue date, line items and totals. For a typical invoice to a business client in Sint Maarten, Zentract also asks for the details below. The questions further down say what the law requires and where Zentract asks for more.
- Your legal or trade name
- Your business address
- Your CRIB number
- Service date or period
- Client name (when it applies)
- Client address (when it applies)
Amounts and special cases
- The ordinance sets BBO on everything you receive, and the invoice doesn't need to show the BBO amount. It doesn't say prices must include BBO. Zentract treats your prices as including it and shows that the total includes 5% BBO.
Zentract checks these details before you send and keeps the ones used with the invoice.
When is no BBO charged?
- If an Article 8 exemption covers your services, invoices show no BBO; no statement is needed, except where a concession sets its own invoice rules. You still file monthly returns. Zentract has medical and noncommercial education built in; any other exemption needs a reason on each document.
- A foreign supplier normally owes the BBO itself. A local business client becomes liable only after a joint written request to the Inspector, or if the supplier doesn't declare and pay it. You can then set the treatment manually, and the invoice shows “BBO · Reverse charge”.
- When a service is outside BBO, the invoice has no tax line and no note.
Which tax status fits your business?
- I pay BBO on my receipts
- Your prices include 5% BBO on gross receipts. It isn't added on top of the price.
- My services are exempt
- An Article 8 exemption covers your services, so no BBO is charged.
Questions
- What is the turnover tax rate in Sint Maarten?
- 5% BBO, also called turnover tax (TOT), on gross receipts. Zentract treats it as included in your prices rather than added on top.
- Do I charge BBO to clients outside Sint Maarten?
- Yes, for ordinary services. Sint Maarten has no general export exemption for services, so a client abroad doesn't remove BBO. Specific exemptions exist, such as for designated services by economic-zone businesses and services for qualifying ships and aircraft.
- Is there a small-business exemption in Sint Maarten?
- No. Sint Maarten's turnover tax has no small-business relief.
- Does a Sint Maarten invoice need to show the BBO amount?
- No. The general invoice rules still apply. Zentract shows that the total includes 5% BBO.
- What must an invoice in Sint Maarten show?
- The general invoice rules ask for the service date, your name, address and CRIB number, a description, the quantity of any goods, and the consideration. Issue the invoice within 15 days after the month of the service, and before any agreed advance payment falls due. The law requires the client's name and address only if you have the Inspector's permission to use the invoice basis. Zentract prints the client's name and address when you've added them, and doesn't require them.
Sources
- Landsverordening belasting op bedrijfsomzetten (consolidated, valid from 2023-04-12) · Government of Sint Maarten · arts. 1–12
- Algemene landsverordening Landsbelastingen (valid from 2020-08-31) · Government of Sint Maarten · arts. 43–44
- Regeling vrijstelling BBO medische beroepsbeoefenaren · Government of Sint Maarten · art. 1
Zentract applies these rules to ordinary services: consulting, IT, marketing and electronic services. Zentract helps you get invoices right but isn't tax advice. Check your situation with the Sint Maarten Tax Administration or a tax adviser.