Tasa de impuestos por región Aruba

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La información proporcionada en esta página está destinada únicamente a fines informativos generales. No debe interpretarse como asesoramiento fiscal, ni pretende serlo. Para obtener asesoramiento sobre sus responsabilidades fiscales particulares, consulte con un experto fiscal experimentado. PayPro Global no asume ninguna responsabilidad por ninguna acción tomada o no tomada en base a la información presentada aquí.

Aruba’s tax landscape for indirect taxation is defined by a 7% layered turnover tax (comprising BBO, BAVP, and BAZV), following the indefinite postponement of its proposed 12.5% VAT reform. Notably, this 7% combined tax strictly applies to non-resident providers of digital goods and electronic services selling to local consumers, requiring registration from the very first transaction. Compliance is fully digital, with mandatory monthly electronic filings and payments due by the 15th of the following month.

Aruba

Aruba does not operate a VAT system; it levies a layered turnover tax with a combined rate of 7% (BBO 2,5% + BAVP 1,5% + BAZV 3%) from 1 January 2023.

Enlace oficial del gobierno: Official Government Link

Tasa de IVA/impuesto sobre las ventas de productos y servicios electrónicos

Categorías de productos con tipo impositivo reducido

No reduced rate for digital goods and services

Mecanismo de inversión del sujeto pasivo para ventas B2B

Sí

Se requiere validación del ID fiscal

Sí

¿Cuándo debe registrarse?

Después de la primera venta

Posibilidad de registro en línea

Sí

Se necesita representante local

Opcional

Procedimiento de registro

Register with DIMP via the BOi online portal; non-residents may appoint a fiscal representative who substitutes them for filing and payment obligations

Lista de servicios digitales y electrónicos sujetos a impuestos

SaaS, Software, Video Games, Digital Products

Sanciones

Default surcharge for late filing/payment: Afl. 250 minimum, Afl. 10,000 maximum.

Gross negligence: up to 100% of tax due.

Umbral de registro

First transaction

Frecuencia de presentación

Mensual

Fecha límite de presentación

A más tardar el día 15 del mes siguiente al período de declaración

Requisitos de facturación electrónica

Obligatorio

How-To Guides: Aruba SaaS VAT

Paso: 1 Umbral

Effective January 1, 2023, Aruba requires non-resident vendors of certain services, including digital services, to consumers (B2C) in Aruba to register for and collect VAT, regardless of the sales amount.

Paso: 2 Registro de empresas

The process for foreign electronic service providers is a specific registration for the Turnover Tax (BBO/BAZV/BAVP) on electronic services. This is done through the Departamento di Impuesto (Tax Department).

Paso: 3 Número TIN/IVA

The tax identification number issued to the business would be the local tax ID for the purposes of the Turnover Tax. The issuing authority is the Departamento di Impuesto (Tax Department).

Paso: 1 Tasa de IVA estándar

The combined tax rate, generally referred to as the Turnover Tax (BBO/BAZV/BAVP), is 7.00% on the gross price of the service.

Paso: 2 Determine si necesita registrarse.

Para calcular el importe de su impuesto, utilice la siguiente fórmula:

VAT Amount = Gross Price X 7.00%

Paso: 1 Ventas B2C

The non-resident seller of electronic services must collect and remit the 7.00% Turnover Tax (BBO/BAZV/BAVP) from the private consumer in Aruba. The place of supply is deemed to be the residence of the customer.

Paso: 2 Ventas B2B

The non-resident seller does NOT charge the 7.00% tax. The invoice should state that the transaction is subject to the Reverse Charge Mechanism, making the Aruban business customer liable for the tax.

Paso: 3 Requisitos de Facturación

For domestic sales, the mentioning of the BBO/BAZV/BAVP as a separate line item on an invoice/receipt is prohibited, meaning the price must be tax-inclusive.

For cross-border B2B sales subject to Reverse Charge, the invoice issued by the foreign supplier must typically include:

the supplier’s name
their tax ID
the customer’s name and address
an invoice number
a description of the service
the NET price
clear statement indicating that the Reverse Charge Mechanism applies

Paso: 1 Intervalo de presentación

Filing interval is generally Monthly for the Turnover Tax (BBO/BAZV/BAVP).

Paso: 2 Fecha límite de presentación

The tax return is typically due on the 15th day of the month following the reporting period.

Paso: 3 Presentación

Submission is via the electronic system of the Departamento di Impuesto (Tax Department). Taxpayers may be required to appoint a local tax agent. Payment methods are typically provided by the Tax Department.

Paso: 4 Mantenimiento de registros

The minimum record-keeping period is generally 7 years for tax-related records.

PayPro Global Solution: Registro y Representación Fiscal Simplificados

Navigating Aruba’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Obtenga más información sobre nuestros servicios MoR.

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