Here are a few crucial points:

  1. Aruba is a separate country within the Kingdom of the Netherlands but falls under the EU for certain aspects.
  2. However, Aruba does not fall under the free movement of goods and services within the EU concerning VAT. In Aruba, VAT is referred to as “BBO,” which stands for “Belasting op Bedrijfsomzetten” (Tax on Business Turnover).
  3. For VAT purposes, Aruba should thus be considered a non-EU country.
  4. When providing services, the VAT rates differ for exports compared to products. This depends on whether the recipient can reclaim VAT (has a VAT number).
    A. If the recipient does not have a VAT number: Pay VAT in the country where the service is provided. Therefore, register with the Aruban tax authorities and ensure that you mention the correct VAT rate on the invoice.
    B. If the recipient does have a VAT number: Charge 0% VAT on the invoice. Inquire with the country whether you need to file a return (in most cases, this is not necessary, and 0% can be noted on the invoice).


  1. Register with the “Departmento di Impuesto” (Aruba’s tax authorities).
  2. File taxes for the BBO or obtain tax exemptions.
  3. Issue invoices mentioning the BBO. The BBO is remitted in Aruba, while income is taxed in the Netherlands.