Ставка податку за регіонами Аруба

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

Щоб розрахувати суму податку, використовуйте таку формулу:

VAT Amount = Gross Price X 7.00%

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.

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.

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

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

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

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.

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