Aruba
AWAruba, a country within the Kingdom of the Netherlands, has its own tax system with turnover taxes (BBO, BAVP and BAZV) administered by the Departamento di Impuesto; no e-invoicing obligation was found in its guidance.
Guide reviewed .
Invoicing and electronic documents
BOi
The Departamento di Impuesto's online portal for tax matters, including account balances, payment arrangements and returns. It handles tax administration, not invoice exchange. Aruba has no Peppol Authority, and no national e-invoicing platform was found.
Web portal · Official source: Departamento di Impuesto · home page and BOi portal
Aruba's turnover taxes are calculated on total receipts and self-assessed on a BBO return. For invoicing, follow the Departamento di Impuesto's administrative obligations, including consecutive numbering and the 15th-of-the-month deadline.
Aruba is part of the Kingdom of the Netherlands but not of the Dutch tax system, and the Dutch B2B e-invoicing announcement does not mention it. Aruba has no Peppol Authority and no national e-invoicing platform was found; an electronic invoice, by Peppol or any other channel, must still contain the details Aruba requires.
Legal guide
Turnover taxes · BBO, BAVP and BAZV
Combined 7% since 1 January 2023Entrepreneurs owe BBO (belasting op bedrijfsomzetten) on turnover from supplies of goods and services and self-assess it on a BBO return. Since 1 January 2023 the combined rate is 7%, made up of BBO 2.5%, BAVP 1.5% and BAZV 3%, calculated on total receipts.
Official source: Departamento di Impuesto · BBO and BAVP amounts and rate historyInvoices
Required under the invoice methodEntrepreneurs using the invoice method (factuurstelsel) must issue an invoice by the 15th of the month after the supply. It must be consecutively numbered and show the invoice date, both parties' names and addresses, the supply date, the quantity and type of goods or services, the unit price and the consideration. A copy of each invoice must be kept.
Official source: Departamento di Impuesto · administrative obligationsRecords
Ten yearsThe administration must be kept for ten years, with sales, purchase and cash or bank books per tax period. If it is not in order, the Departamento di Impuesto may estimate turnover and BBO itself.
Official source: Departamento di Impuesto · administrative obligationsImports · BBO at the border
In force since 1 August 2023BBO arises when goods are imported. The Customs Department collects 4% BBO and BAVP and 3% BAZV with the import declaration.
Official source: Departamento di Impuesto · BBO at the borderDutch B2B e-invoicing plan
Not mentioned for ArubaThe Dutch cabinet's September 2026 decision to propose B2B e-invoicing from 1 July 2030 does not mention Aruba. Aruba levies its own taxes rather than Dutch VAT.
Official source: Rijksoverheid · cabinet chooses e-invoicing and reporting for businesses (11 September 2026)E-invoicing
No e-invoicing obligation found in the sources reviewedThe Departamento di Impuesto's pages on BBO and administrative obligations do not require a structured electronic invoice or transmission of invoices to the tax authority.
Official source: Departamento di Impuesto · BBO
Timeline
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BBO at 3%
Historical. The first rate in the Departamento di Impuesto's rate history.
Official source: Departamento di Impuesto · BBO and BAVP amounts and rate history -
BAVP introduced
Historical. BAVP of 1.5% is added, giving a combined rate of 6% with BBO and BAZV.
Official source: Departamento di Impuesto · BBO and BAVP amounts and rate history -
Combined rate of 7%
Historical. BBO rises to 2.5%, giving a combined BBO, BAVP and BAZV rate of 7%.
Official source: Departamento di Impuesto · BBO and BAVP amounts and rate history -
BBO at the border
Historical. Customs starts collecting BBO, BAVP and BAZV on imports.
Official source: Departamento di Impuesto · BBO at the border
Peppol in Aruba
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.