Curaçao invoice requirements: every required field, in XCG and dollars
Published · Lemuel Boyce
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What an invoice in Curaçao must show is set out in article 44 of the Algemene landsverordening Landsbelastingen. Everyone knows about the CRIB number, but your Chamber of Commerce number, the unit price before OB and, on a dollar invoice, the OB in Caribbean guilders have to be there too. The next return is due on 15 January 2027, so go through your template now.
What the invoice must show
The letters in the table refer to article 44, paragraph 5.
| What | Example | Article 44 |
|---|---|---|
| The word "factuur" | Factuur | para. 6 |
| Issue date | 2 December 2026 | a |
| Sequential, unique invoice number | 2026-0147 | b |
| Your name or trade name and address | Studio Marchena, Pietermaai 1, Willemstad | c |
| Your CRIB number | CRIB 123456789 | c |
| Your Chamber of Commerce (KvK) number | KvK 98765 | c |
| Your client's name or trade name and address | Klant B.V., Schottegatweg 2, Willemstad | d |
| Clear description of the work | Accounting advice, year-end close | e |
| Scope of the service, or quantity for goods | 10 hours | f |
| Unit price before OB | XCG 100 per hour | g |
| Date or period of the work, if different from the invoice date | 1 to 30 November 2026 | h, para. 8 |
| OB rate, or a statement that an exemption applies or the client accounts for the OB | 6% | i |
| Consideration, and any discounts not already in the unit price | XCG 1,000 | j |
| OB amount | XCG 60 | k |
| Total payable | XCG 1,060 | l |
The names and numbers are made up. The article doesn't distinguish between business clients and consumers. Other rules apply to a fiscal cash register (article 44a) and to services designated by ministerial regulation.
The copy you keep yourself should say "kopie factuur". You keep all your records for ten years. Even with an RKO decision, you put OB on your invoices. For rates and exceptions, see our guide to OB on invoices in Curaçao.
Fifteen days after the month
You have until fifteen days after the month in which you did the work. Work from November 2026 has to be invoiced by 15 December 2026.
If the client pays in advance, in full or in parts, the invoice has to be out before each amount becomes due, not once the money has arrived.
For continuous work, such as a monthly subscription, you can state a period instead of a date, up to a calendar year.
Invoice numbers and gaps in the series
The law asks for a sequential, unique invoice number and doesn't say how to number. 2026-0147 works as well as 147, as long as the series runs on and each number appears once.
The article says nothing about gaps. So don't delete an issued invoice to fix a mistake. Correct it with a new one. If a number has gone missing anyway, write down why.
Invoicing in dollars
You can invoice in any currency, as long as the OB amount also appears on the invoice in Caribbean guilders. You use the latest selling rate of the Centrale Bank van Curaçao en Sint Maarten (CBCS) at the moment the OB becomes due. In principle, that's when you issue the invoice or should have issued it, not the day your bank converts the money.
The rates are on the CBCS website, under Exchange Rates, and there are two selling rates for the dollar. On 30 October 2026 they were 1.82 for transactions between residents and non-residents, and 1.80 for transactions between residents only. Article 44 doesn't say which to use, and we found no explanation from the tax office. On USD 60 of OB the difference is XCG 1.20. Ask your accountant or the tax office if you're unsure, then stick to one approach.
An example at 1.82: you invoice USD 1,000 plus 6% OB.
| On the invoice | Amount |
|---|---|
| Consideration | USD 1,000.00 |
| OB 6% | USD 60.00 |
| Total | USD 1,060.00 |
| OB in XCG (1 USD = 1.82 XCG) | XCG 109.20 |
The invoice only needs the OB amount in guilders. In your records, also note the rate, the date and where you found it.
Old ANG templates
The Caribbean guilder has been the currency of Curaçao and Sint Maarten since 31 March 2025. The tax office and the CBCS write Cg., and the international code is XCG. If your template still says "ANG" or "NAf", change it for new invoices, because article 44 refers to Caribbean guilders.
Leave older invoices as they are. Article 44 says nothing about existing contracts in ANG: it only covers the invoice.
Correcting a mistake
You don't edit an issued invoice. You issue a new one that refers to the old one, with at least its issue date and number.
That doesn't get your OB back on its own. For that, you send the Inspector a written request, within two months after the end of the period in which you became entitled to the refund. You have to show that the OB was paid wrongly, that you haven't received the money and won't, or that you paid it back because you lowered the price.
What Zentract does and doesn't do
Zentract adds 6% OB on ordinary services and numbers invoices in sequence. An invoice is only finalized once your CRIB and KvK numbers, your client's name and address, and the date or period of the work are filled in. On a dollar invoice, you enter the CBCS rate yourself and the OB also appears in XCG. A credit note automatically refers to the original invoice's number and date.
Zentract doesn't watch the fifteen-day deadline, and it doesn't produce a separate "kopie factuur". For your return, you can download a pack for your accountant, but filling it in and filing it is up to you.
This article is general information, not tax advice. If you're unsure about your own situation, ask your accountant or the tax office (0800-461 5000).
Sources (checked on 31 October 2026): Algemene landsverordening Landsbelastingen, articles 43, 44 and 44a; Landsverordening omzetbelasting 1999, articles 9 and 10; Belastingdienst Curaçao, Omzetbelasting; CBCS, official exchange rates, valid for 30 October 2026; CBCS, ANG to XCG exchange procedure.