Sint Maarten
Sint Maarten, a country within the Kingdom of the Netherlands, has its own tax system, with turnover tax administered by the Tax Administration's Inspectorate; no e-invoicing obligation was found in the sources reviewed.
Guide reviewed .
Invoicing and electronic documents
Government of Sint Maarten Online Services
The government's online services centre. Businesses can ask the Inspectorate of Taxes for permission to file turnover tax and wage tax and premiums online, directly or through a consultant. It handles tax returns, not invoice exchange. Sint Maarten has no Peppol Authority, and no national e-invoicing platform was found.
Web portal · Official source: Government of Sint Maarten · Tax Inspectorate application form for online filing
The research behind this guide is thin. Sint Maarten's Tax Administration publishes little on turnover tax online, and the rate, registration rules and invoice contents are not described here. Check them with the Inspectorate, which the Tax Administration page lists as its contact point.
Sint Maarten is part of the Kingdom of the Netherlands but has its own tax administration. It has no Peppol Authority and no national e-invoicing platform was found.
Legal guide
Turnover tax
In forceThe Inspectorate Department administers turnover tax alongside income tax, wage tax, premiums and profit tax.
Official source: Sint Maarten Tax Administration · about us and departmentsInvoices
Not described in the sources reviewedThe Tax Administration's public pages do not set out what a turnover tax invoice must contain. Confirm the requirements with the Inspectorate before invoicing.
Official source: Government of Sint Maarten · Tax AdministrationDutch B2B e-invoicing plan
Not mentioned for Sint MaartenThe Dutch cabinet's September 2026 decision to propose B2B e-invoicing from 1 July 2030 does not mention Sint Maarten, which levies its own turnover tax rather than Dutch VAT.
Official source: Rijksoverheid · cabinet chooses e-invoicing and reporting for businesses (11 September 2026)E-invoicing
No e-invoicing obligation found in the sources reviewedThe Tax Administration's pages and the online filing application do not describe a structured electronic invoice or transmission of invoices to the tax authority.
Official source: Sint Maarten Tax Administration · about us and departments
Timeline
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Tax Administration Sint Maarten established
Historical. The Tax Administration came into existence when Sint Maarten became a country within the Kingdom of the Netherlands.
Official source: Government of Sint Maarten · Tax Administration
Peppol in Sint Maarten
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.