Caribbean Netherlands
BQBonaire, Sint Eustatius and Saba are Dutch public bodies with their own tax system under the Belastingwet BES, including the general expenditure tax (ABB) administered by the Belastingdienst Caribisch Nederland; no e-invoicing obligation was found in its guidance.
Guide reviewed .
Invoicing and electronic documents
MijnCN
The Belastingdienst Caribisch Nederland's online portal, through which ABB returns can be filed electronically. It handles tax returns, not invoice exchange. No e-invoicing platform for the islands was found.
Web portal · Official source: Belastingdienst Caribisch Nederland · online ABB return
ABB invoices must be issued within fifteen days after the month of supply and carry both parties' CRIB numbers, unless the simplified-invoice limits apply; see the Belastingdienst Caribisch Nederland's administrative obligations. Rates differ between Bonaire and the other two islands, so an invoicing system must know where the supply takes place.
The islands are part of the Netherlands but outside its VAT system, and the Dutch B2B announcement is silent on them. The Netherlands Peppol Authority is listed for the Netherlands, but the sources reviewed do not say whether its framework covers the islands; OpenPeppol is shown here as for other places without their own authority.
Legal guide
General expenditure tax · ABB
In forceABB applies to imports of goods, supplies of goods by local producers and supplies of services. On Bonaire the general rate is 8% for goods and 6% for services; on Sint Eustatius and Saba it is 6% and 4%. Insurance and passenger cars have their own rates. Prices may not be offered excluding ABB.
Official source: Belastingdienst Caribisch Nederland · ABB ratesInvoices
Required for supplies to third partiesBusinesses subject to ABB must issue an invoice within fifteen days after the month of supply, and with each advance or partial payment. A full invoice shows a consecutive number and date, both parties' names and CRIB numbers, a description, the supply date, the fee and any ABB. A simplified invoice without the customer's details is allowed below USD 5,000 for goods or USD 200 for services.
Official source: Belastingdienst Caribisch Nederland · ABB administrative obligationsRecords
Seven yearsThe administration, including copies of issued and received invoices, must be kept for seven years.
Official source: Belastingdienst Caribisch Nederland · ABB administrative obligationsDutch B2B e-invoicing plan
Not mentioned for the islandsThe Dutch cabinet's September 2026 decision to propose B2B e-invoicing from 1 July 2030 does not mention Bonaire, Sint Eustatius or Saba. The islands levy ABB rather than Dutch VAT. The sources reviewed do not say whether the plan will reach them.
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 Belastingdienst Caribisch Nederland's ABB and administration pages do not require a structured electronic invoice or transmission of invoices to the tax authority.
Official source: Belastingdienst Caribisch Nederland · ABB for businesses
Timeline
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Belastingwet BES in force
Historical. The tax law for Bonaire, Sint Eustatius and Saba applies in the version in force from 1 January 2011, which includes ABB in chapter VI.
Official source: Wetten.overheid.nl · Belastingwet BES, version in force from 1 January 2011
Peppol in Caribbean Netherlands
- 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.