Entrepreneur individuel EISt. Barthélemy
What it takes to form, own and run a sole trader in St. Barthélemy, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
La création d'une entreprise individuelle exerçant une activité commerciale coûte 21,74 €
Quote
Régime de l’impôt sur les sociétés (IS) : il peut être choisi pour toutes les formes d’entreprises y compris l’entreprise individuelle
Form it
Who registers it
- Registry
- Formed without visiting
- Not in our records
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the EI.
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the EI.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- No
Quote
Il n’est pas nécessaire de déposer les comptes annuels auprès du greffe du tribunal de commerce En revanche, les co
- Audit for a small company
- Does not apply
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Filing of annual accounts at the greffe
- Not required for this type
The chooser page says an EI need not file its annual accounts at the greffe.
What is public
Not in our records What the register shows the public is not in our records for the EI.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Owners choose
| Saint-Barthélemy has fiscal autonomy: per the DGFiP commentary a legal person has its tax domicile there only after five years with its effective management seat on the island (or when controlled by persons resident there for five years); otherwise it is treated as domiciled in metropolitan France and pays French rules. No rate for the collectivity's own regime was read, so shape and rate are left null.
Quote
Régime de l’impôt sur les sociétés (IS) : il peut être choisi pour toutes les formes d’entreprises y compris l’entreprise individuelle
- CFC rules in BL
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the EI.
Every business in St. Barthélemy
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for BL.
Payment and banking services
None of the services whose lists we hold names BL. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Entrepreneur individuel (EI)
- Identifier
- BL-EIA form ISO 20275 does not list.