Which turnover taxes apply to services in Aruba?

BBO 2.5%, BAVP 1.5% and BAZV 3%: 7% in total, on gross receipts. Prices include the levies, so an invoice shows a total that includes them instead of adding tax on top.

Is work for a client outside Aruba exempt?

Not for ordinary services such as consulting: Aruba's levies apply wherever the client is. Electronically supplied services, such as website building, hosting and downloads, aren't subject to the levies when the client is established outside Aruba. For IT work for a client abroad, Zentract asks you to classify it as consulting or as an electronic service.

Is there a small-business exemption in Aruba?

Yes. A natural person whose calendar-year turnover stays at or below AWG 50,000 can use the small-business relief (KOR): no BBO, BAVP or BAZV is charged. The relief ends permanently with the supply that takes turnover above that amount, and that supply is taxed in full.

What must an invoice in Aruba show?

Besides a sequential number, the issue date, a description and the amounts: your legal or trade name, your business address, your Persoonsnummer (tax PIN), client name, client address and service date or period.

Aruba turnover taxes (BBO, BAVP and BAZV) on invoices

BBO 2.5%, BAVP 1.5% and BAZV 3% (7% in total) on gross receipts since 2023-01-01. Offered and invoiced prices include the levies.

Rules in force since Jan 1, 2023 · reviewed Sep 27, 2026

At a glance

Tax: Aruba turnover taxes (BBO, BAVP and BAZV)
Rate on services: 7% (BBO 2.5%, BAVP 1.5% and BAZV 3%)
Charged on: Gross receipts
Invoice prices: Include the tax
Invoice title: Invoice
Your registration number: Persoonsnummer (tax PIN)
Small-business relief: No BBO/BAVP/BAZV charged up to AWG 50,000 turnover
Tax authority: Departamento di Impuesto

How Zentract taxes your clients

For a business in Aruba that charges BBO/BAVP/BAZV on consulting work, Zentract applies these treatments. Set each client's location and whether it's a business, and every invoice, quote and proposal follows.

Tax treatment by client
Client	On the invoice
Business in Aruba	BBO/BAVP/BAZV 7%Your business is established in Aruba and this is an ordinary service, so Aruba's levies apply wherever the client is.
Business in Curaçao	BBO/BAVP/BAZV 7%Your business is established in Aruba and this is an ordinary service, so Aruba's levies apply wherever the client is.
Business abroad	BBO/BAVP/BAZV 7%Your business is established in Aruba and this is an ordinary service, so Aruba's levies apply wherever the client is.
Private client abroad	BBO/BAVP/BAZV 7%Your business is established in Aruba and this is an ordinary service, so Aruba's levies apply wherever the client is.

What an invoice in Aruba shows

Every Zentract invoice has a sequential number, an issue date, line items and totals. For an invoice to a business client in Aruba, the rules also ask for:

Your legal or trade name
Your business address
Your Persoonsnummer (tax PIN)
Client name
Client address
Service date or period
Advance payment date (when it applies)

Amounts and special cases

Prices include the levies, so the invoice total reads “Total (incl. 7% BBO/BAVP/BAZV)” instead of adding tax on top.
If the client paid in advance, the invoice can show the date of that payment.

Zentract checks these details before you send and keeps the ones used with the invoice.

When no tax is charged

If your services are exempt, invoices show no BBO/BAVP/BAZV; no statement is needed.
When a business in Aruba accounts for the BBO/BAVP/BAZV itself (reverse charge), the invoices it receives show “BBO/BAVP/BAZV · Reverse charge” instead of a tax amount.
When a service is outside BBO/BAVP/BAZV or small-business relief applies, the invoice has no tax line and no note.

Tax statuses you can choose

I charge BBO, BAVP and BAZV: Your prices include 7% on gross receipts. It isn't added on top of the price.
Small-business relief (KOR): No BBO, BAVP or BAZV is charged while you qualify.
My services are exempt: Aruba exemptions depend on the exact service and supplier. Record the basis on each document.

Questions

Which turnover taxes apply to services in Aruba?: BBO 2.5%, BAVP 1.5% and BAZV 3%: 7% in total, on gross receipts. Prices include the levies, so an invoice shows a total that includes them instead of adding tax on top.
Is work for a client outside Aruba exempt?: Not for ordinary services such as consulting: Aruba's levies apply wherever the client is. Electronically supplied services, such as website building, hosting and downloads, aren't subject to the levies when the client is established outside Aruba. For IT work for a client abroad, Zentract asks you to classify it as consulting or as an electronic service.
Is there a small-business exemption in Aruba?: Yes. A natural person whose calendar-year turnover stays at or below AWG 50,000 can use the small-business relief (KOR): no BBO, BAVP or BAZV is charged. The relief ends permanently with the supply that takes turnover above that amount, and that supply is taxed in full.
What must an invoice in Aruba show?: Besides a sequential number, the issue date, a description and the amounts: your legal or trade name, your business address, your Persoonsnummer (tax PIN), client name, client address and service date or period.

Sources

Landsverordening BBO/BAVP, AB 2006 no. 83 (consolidated 2023-09-15) · Government of Aruba · arts. 1–14c
Landsverordening bestemmingsheffing AZV, AB 2014 no. 59 (consolidated 2023-09-15) · Government of Aruba · arts. 1–15f
Landsverordening Belastingplan 2023, AB 2022 no. 161 · Government of Aruba · arts. I–II, XV–XVI
DIP: Hoeveel BBO en BAVP moet u betalen? · Departamento di Impuesto
DIP: included-price display permission (2019-10-01) · Departamento di Impuesto
Algemene landsverordening belastingen, AB 2004 no. 10 (consolidated 2025-01-15) · Government of Aruba · art. 48
DIP: U bent kleine ondernemer · Departamento di Impuesto

Zentract applies these rules to ordinary services: consulting, IT, marketing and electronic services. It helps you get invoices right; it isn't tax advice. Check your situation with the Departamento di Impuesto or a tax adviser.

Other islands

Curaçao · OB 6%
Sint Maarten · BBO 5%
Bonaire · ABB 6%
Saba · ABB 4%
Sint Eustatius · ABB 4%

How Zentract handles Dutch Caribbean tax

At a glance

Tax: Aruba turnover taxes (BBO, BAVP and BAZV)
Rate on services: 7% (BBO 2.5%, BAVP 1.5% and BAZV 3%)
Charged on: Gross receipts
Invoice prices: Include the tax
Invoice title: Invoice
Your registration number: Persoonsnummer (tax PIN)
Small-business relief: No BBO/BAVP/BAZV charged up to AWG 50,000 turnover
Tax authority: Departamento di Impuesto

How Zentract taxes your clients

Tax treatment by client
Client	On the invoice
Business in Aruba	BBO/BAVP/BAZV 7%Your business is established in Aruba and this is an ordinary service, so Aruba's levies apply wherever the client is.
Business in Curaçao	BBO/BAVP/BAZV 7%Your business is established in Aruba and this is an ordinary service, so Aruba's levies apply wherever the client is.
Business abroad	BBO/BAVP/BAZV 7%Your business is established in Aruba and this is an ordinary service, so Aruba's levies apply wherever the client is.
Private client abroad	BBO/BAVP/BAZV 7%Your business is established in Aruba and this is an ordinary service, so Aruba's levies apply wherever the client is.

What an invoice in Aruba shows

Every Zentract invoice has a sequential number, an issue date, line items and totals. For an invoice to a business client in Aruba, the rules also ask for:

Your legal or trade name
Your business address
Your Persoonsnummer (tax PIN)
Client name
Client address
Service date or period
Advance payment date (when it applies)

Amounts and special cases

Prices include the levies, so the invoice total reads “Total (incl. 7% BBO/BAVP/BAZV)” instead of adding tax on top.
If the client paid in advance, the invoice can show the date of that payment.

Zentract checks these details before you send and keeps the ones used with the invoice.

When no tax is charged

If your services are exempt, invoices show no BBO/BAVP/BAZV; no statement is needed.
When a business in Aruba accounts for the BBO/BAVP/BAZV itself (reverse charge), the invoices it receives show “BBO/BAVP/BAZV · Reverse charge” instead of a tax amount.
When a service is outside BBO/BAVP/BAZV or small-business relief applies, the invoice has no tax line and no note.

Questions

Which turnover taxes apply to services in Aruba?: BBO 2.5%, BAVP 1.5% and BAZV 3%: 7% in total, on gross receipts. Prices include the levies, so an invoice shows a total that includes them instead of adding tax on top.
Is work for a client outside Aruba exempt?: Not for ordinary services such as consulting: Aruba's levies apply wherever the client is. Electronically supplied services, such as website building, hosting and downloads, aren't subject to the levies when the client is established outside Aruba. For IT work for a client abroad, Zentract asks you to classify it as consulting or as an electronic service.
Is there a small-business exemption in Aruba?: Yes. A natural person whose calendar-year turnover stays at or below AWG 50,000 can use the small-business relief (KOR): no BBO, BAVP or BAZV is charged. The relief ends permanently with the supply that takes turnover above that amount, and that supply is taxed in full.
What must an invoice in Aruba show?: Besides a sequential number, the issue date, a description and the amounts: your legal or trade name, your business address, your Persoonsnummer (tax PIN), client name, client address and service date or period.