Curaçao
CWCuraçao, a country within the Kingdom of the Netherlands, levies its own turnover tax (omzetbelasting, OB) under the Landsverordening omzetbelasting 1999, with invoice rules in its general tax ordinance; no e-invoicing obligation was found in the Belastingdienst Curaçao guidance reviewed.
Guide reviewed .
Invoicing and electronic documents
Mijn Aangifte
The Belastingdienst Curaçao's online portal. OB returns must be filed through it, with a user account. It handles tax returns, not invoice exchange. Curaçao has no Peppol Authority, and no national e-invoicing platform was found.
Web portal with two-factor authentication · Official source: Belastingdienst Curaçao · omzetbelasting
Curaçao's invoice rules are detailed: an invoice must carry the supplier's CRIB and Chamber of Commerce numbers, the OB rate and a unique consecutive number, and corrections must refer to the original invoice. See article 44 as amended in 2013. The 2013 text requires the OB amount in Antillean guilders, while the Belastingdienst's 2026 handbook gives amounts in Caribbean guilders (Cg.), so check the current wording with the Belastingdienst.
Curaçao is part of the Kingdom of the Netherlands but has its own tax system, administered under the Landsverordening omzetbelasting 1999. It 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 article 44 requires.
Legal guide
Turnover tax · OB
In forceEntrepreneurs charge OB on their supplies and pay it to the Belastingdienst. The general rate is 6%, with 7% for insurance and short-term lodging, 9% for listed goods and services such as motor vehicles, alcohol and tobacco, and 0% for long-term residential rental. The Belastingdienst describes OB as a cumulative tax, charged each time goods are sold or a service is performed.
Official source: Belastingdienst Curaçao · omzetbelastingInvoices
Required for supplies by businessesUnder article 44 of the Algemene landsverordening Landsbelastingen, businesses must issue an invoice within 15 days after the month of supply and keep a copy. It must show the issue date, a unique consecutive number, the supplier's name, address, CRIB number and Chamber of Commerce number, the buyer's name and address, a description and quantity, the unit price excluding OB, the OB rate or exemption, the consideration, the OB amount and the total due.
Official source: Publicatieblad 2013, no. 50 · ordinance amending OB and the formal tax lawRegister receipts
Enabling provisionArticle 44a allows a ministerial regulation to require designated groups to issue register receipts (kassabon) with an inspector-assigned receipt number, a cash register ID and a fiscal logo. The sources reviewed do not show which groups, if any, have been designated.
Official source: Publicatieblad 2013, no. 50 · ordinance amending OB and the formal tax lawOB returns and records
Monthly, quarterly or annualSince January 2025, filing frequency depends on taxable turnover, from annual below Cg. 30,000 to monthly above Cg. 75,000. All records must be kept for at least ten years, and the Belastingdienst recommends a digital bookkeeping system.
Official source: Belastingdienst Curaçao · handbook for starting entrepreneurs (2026)Dutch B2B e-invoicing plan
Not mentioned for CuraçaoThe Dutch cabinet's September 2026 decision to propose B2B e-invoicing from 1 July 2030 does not mention Curaçao, which levies its own OB 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 Belastingdienst Curaçao's OB guidance and starter handbook, and the 2013 amending ordinance, do not require a structured electronic invoice or transmission of invoices to the tax authority.
Official source: Belastingdienst Curaçao · omzetbelasting
Timeline
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OB reform and invoice rules
Historical. The ordinance amending OB and the formal tax law entered into force, introducing the 9% rate for listed goods and services and the current invoice requirements. Some parts entered into force later.
Official source: Publicatieblad 2013, no. 51 · decree on its entry into force
Peppol in Curaçao
- Directory participants
- 6
- Document families
- 4
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse5 participants
- 5 participants
- CrossIndustryInvoice5 participants
- 5 participants
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.