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 one total and adds no 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 building a website or giving access to 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. The ordinance doesn't define where advice ends and electronic services begin, and the tax office's examples are broad, so if you deliver consulting or marketing over the internet, confirm the classification with the Departamento di Impuesto. Other exceptions exist, such as services to clients abroad by a free-zone NV, and services tied to property, events or goods outside Aruba. Zentract doesn't decide these automatically.

Is there a small-business exemption in Aruba?

Yes. A natural person whose calendar-year turnover taxable in Aruba, across all their businesses, stays at or below AWG 50,000 doesn't file or pay BBO, BAVP or BAZV (KOR), unless the turnover comes from exploiting an asset for lasting income. Under the ordinances, relief ends permanently with the supply that takes turnover above that amount: that supply and all later ones are taxed, even if turnover later falls. The Departamento di Impuesto's Belastingplan 2023 page describes tax on the amount above the threshold, so confirm the crossing invoice with them. Registering voluntarily also ends relief permanently.

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

Turnover tax in Aruba is 7% in total, made up of BBO 2.5%, BAVP 1.5% and BAZV 3%, on the gross receipts from ordinary services supplied by businesses established in Aruba, and on electronic services they supply to clients in Aruba. Invoice prices must include the levies. Zentract's invoices show one total and don't mention them.

By Vokality · Rules checked Oct 30, 2026 · Updated Oct 31, 2026

How does BBO/BAVP/BAZV work on an invoice in Aruba?

A business established in Aruba and registered for BBO/BAVP/BAZV charges 7% on the consulting, IT, marketing and electronic services it supplies to local clients. The levies are part of the price: an invoice total of AWG 1,000 already includes them, and Zentract's invoice doesn't mention them. Invoices in Aruba also need the details the local invoice rules ask for, such as your name and the date of the service. A natural person with turnover up to AWG 50,000 a year can use small-business relief, if they meet the conditions, and then charges no BBO/BAVP/BAZV. Since 2026, qualifying new companies also get it for their first five financial years. Zentract applies these rules to invoices and quotes: it works out the BBO/BAVP/BAZV for each client from where the client is, whether the client is a business and, where it matters, the kind of service, checks the required details before the invoice is sent, and keeps the rules it used with the invoice. The Departamento di Impuesto collects BBO/BAVP/BAZV.

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

Which clients do you charge BBO/BAVP/BAZV?

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 invoices, quotes and proposals start from it.

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 must an invoice in Aruba show?

Every Zentract invoice has a sequential number, an issue date, line items and totals. For a typical invoice to a business client in Aruba, Zentract also asks for the details below. The questions further down say what the law requires and where Zentract asks for more.

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 and nothing is added on top. Zentract's invoices show one total and don't mention BBO/BAVP/BAZV, which is the first of the three formats the tax office's 2019 notice allows.
If the client paid in advance on a different date, the tax office says the invoice must show that date. Zentract offers the field but doesn't require it.

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

When is no BBO/BAVP/BAZV charged?

If your services are exempt, invoices show no BBO/BAVP/BAZV; no statement is needed.
When a supplier with no establishment in Aruba supplies electronic services to a business in Aruba, that business accounts for the levies (reverse charge), and the invoice shows “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.

Which tax status fits your business?

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 one total and adds no 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 building a website or giving access to 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. The ordinance doesn't define where advice ends and electronic services begin, and the tax office's examples are broad, so if you deliver consulting or marketing over the internet, confirm the classification with the Departamento di Impuesto. Other exceptions exist, such as services to clients abroad by a free-zone NV, and services tied to property, events or goods outside Aruba. Zentract doesn't decide these automatically.
Is there a small-business exemption in Aruba?: Yes. A natural person whose calendar-year turnover taxable in Aruba, across all their businesses, stays at or below AWG 50,000 doesn't file or pay BBO, BAVP or BAZV (KOR), unless the turnover comes from exploiting an asset for lasting income. Under the ordinances, relief ends permanently with the supply that takes turnover above that amount: that supply and all later ones are taxed, even if turnover later falls. The Departamento di Impuesto's Belastingplan 2023 page describes tax on the amount above the threshold, so confirm the crossing invoice with them. Registering voluntarily also ends relief permanently.
What must an invoice in Aruba show?: Besides a sequential number, the issue date, a description with quantity, the unit price 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
Belastingplan 2023 · Departamento di Impuesto
Administratieve verplichtingen · Departamento di Impuesto
Landscourant 2025 no. 25 · Government of Aruba · Startersregeling, section 3.5

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

Other tax jurisdictions

Curaçao · OB 6%
Sint Maarten · BBO 5%
Bonaire · ABB 6%
Saba · ABB 4%
Sint Eustatius · ABB 4%
Suriname · BTW 10%

How Zentract handles tax