Curaçao turnover tax (OB) on invoices
6% OB on the net consideration for ordinary services. Offers include OB; invoices show the net unit price, rate, OB amount and total, with OB also in XCG when invoicing in another currency.
Rules in force since May 16, 2024 · reviewed Sep 27, 2026
At a glance
- Tax
- Curaçao turnover tax (OB)
- Rate on services
- 6%
- Charged on
- The net amount
- Invoice prices
- Exclude the tax; it's added and shown
- Invoice title
- Invoice (factuur)
- Your registration number
- CRIB number
- Small-business relief
- Relief from remitting OB up to XCG 30,000 turnover; invoices still charge OB
- Tax authority
- Belastingdienst Curaçao
How Zentract taxes your clients
For a business in Curaçao that charges OB 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.
| Client | On the invoice |
|---|---|
| Business in Curaçao | OB 6%Your business is established in Curaçao and this is an ordinary service, so 6% OB applies. |
| Business in Bonaire | ABB reverse-charged to the clientWhen the service is used outside Curaçao. Otherwise OB 6%. You confirm this on each invoice. |
| Business in Aruba | No OB — used outside CuraçaoWhen the service is used outside Curaçao. Otherwise OB 6%. You confirm this on each invoice. |
| Business abroad | No OB — used outside CuraçaoWhen the service is used outside Curaçao. Otherwise OB 6%. You confirm this on each invoice. |
| Private client abroad | No OB — used outside CuraçaoWhen the service is used outside Curaçao. Otherwise OB 6%. You confirm this on each invoice. |
What an invoice in Curaçao shows
Every Zentract invoice has a sequential number, an issue date, line items and totals. For an invoice to a business client in Curaçao, the rules also ask for:
- Your legal or trade name
- Your business address
- Your CRIB number
- Your Chamber of Commerce (KvK) number
- Client name
- Client address
- Service date or period
Amounts and special cases
- Invoices list prices excluding OB, then the 6% OB and the total. Proposals show prices including OB.
- When you invoice in another currency, such as USD, the OB amount is also stated in XCG at the latest selling rate of the Central Bank of Curaçao and Sint Maarten (CBCS). Zentract asks for the rate.
- For ongoing work, the service period can replace a single service date, for up to a year.
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 “OB · Exempt” where the tax amount would be.
- When a business in Curaçao accounts for the OB itself (reverse charge), the invoices it receives show “OB · Reverse charge” instead of a tax amount.
- When a service is outside OB, the invoice has no tax line and no note.
Tax statuses you can choose
- I charge OB
- 6% OB is added to your invoices. Offers show prices including OB.
- RKO relief from remitting OB
- The Inspector approved relief from remitting OB. Your invoices still charge OB, and your annual return is still required.
- My services are exempt
- A statutory exemption covers your services. Invoices state the exemption instead of charging OB.
Questions
- What is the OB rate for services in Curaçao?
- 6% OB on ordinary services such as consulting, IT, marketing and electronic services. Rates for specific sectors aren't covered by Zentract.
- Do I charge OB to clients outside Curaçao?
- Consulting, IT, marketing and similar designated services are outside OB when the client is established abroad and uses the service there. Zentract asks where the service is used on each invoice and keeps the answer with it. If the client uses the service in Curaçao, OB applies.
- Can I invoice Curaçao clients in US dollars?
- Yes. The OB amount must then also be stated in XCG, converted at the latest CBCS selling rate. Zentract asks for the rate and prints OB in XCG on the invoice.
- I have RKO relief. Do my invoices still charge OB?
- Yes. RKO relief changes how you remit OB, not what you charge. Invoices still show OB.
- Why is a Curaçao invoice titled “Invoice (factuur)”?
- Curaçao's invoice rules require the designation “factuur” on invoices. Zentract adds it to invoices from Curaçao businesses.
- What must an invoice in Curaçao show?
- Besides a sequential number, the issue date, a description and the amounts: your legal or trade name, your business address, your CRIB number, your Chamber of Commerce (KvK) number, client name, client address and service date or period. Invoices are titled “Invoice (factuur)”.
Sources
- Landsverordening omzetbelasting 1999 (consolidated P.B. 2013 no. 52, with later amendments) · Government of Curaçao · arts. 1–14c and rate annex
- Algemene landsverordening Landsbelastingen · Government of Curaçao · arts. 43–44a
- Ministeriële regeling omzetbelasting, P.B. 2013 no. 62 · Government of Curaçao · arts. 1, 3–8
- P.B. 2017 no. 62: amendment of the OB regulation · Government of Curaçao · art. I
- Belastingdienst Curaçao: Omzetbelasting · Belastingdienst Curaçao
- P.B. 2024 no. 40: tax revision and repair · Government of Curaçao · art. I(M)
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 Belastingdienst Curaçao or a tax adviser.
Other islands
- Aruba · BBO/BAVP/BAZV 7%
- Sint Maarten · BBO 5%
- Bonaire · ABB 6%
- Saba · ABB 4%
- Sint Eustatius · ABB 4%