The territorial tax levied twice on the last EDF invoice


The last invoice issued by EDF shows a new line, that of a "territorial tax". At a rate of € 0,009 / kWh, it is levied for consumption corresponding to the period from January to July 2019.


In principle, this local tax is collected under the name TCCFE or municipal tax. However in 2019, it was not collected, hence an upgrade.

On the last invoice, the territorial tax on electricity collected by the COM is therefore collected for the period corresponding to the invoice under the name TCCFE and for six months of 2019 under the name of territorial tax.

As a reminder, this territorial tax on electricity is included in the general tax code of the COM de Saint-Martin. Article 1585 Q states: “a territorial tax on final electricity consumption is established for the benefit of the local authority of Saint-Martin, falling under CN code 2716 of the customs nomenclature. The chargeable event occurs during the delivery of electricity by a supplier to each delivery point, located in Saint-Martin, of an end user. "

If it appears that this tax must be collected by EDF and returned to the COM, its inclusion in the calculation of the TGCA - the second tax levied for the benefit of the COM on the EDF bill - has always been biased. Indeed, the amount due under the territorial tax or TCCFE is included in the calculation basis of the TGCA. In other words, the EDF customer pays two taxes to the COM, part of the second of which is calculated on the amount of the first (

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