PwC Dutch Caribbean News
Changes to sales tax and procedural law
23-05-2013

On Friday 19, 2013, parliament of Curaçao has approved the proposed changes in the Sales Tax and new regulations with regard to administration obligations, cash registration and administration of the ultimate beneficiary of legal entities. The changes will have an impact on everyone who lives or who does business on Curaçao. In our newsflash we describe the most relevant changes and we stress the importance to take note of them, as the penalties for non compliance have also been changed and strengthened.


The following topics are covered in the new change of law.



  • Tarif differentiation: three different tax rates: 6%, 7% or 9%.
  • Exemption for basix necessities such as bread, rice, vegetables and fruit.
  • Pricing: prices of goods and services offered to the public must in future include OB. However, from the date the law enters into force until January 1, 2014 prices should be offered including as well as excluding OB.
  • Lodging: the room tax will be merged into the OB ordinance, starting January 2014.
  • Exemptions for cultural and other similar organizations, the care and nursing of persons by a non-profit organization will also be exempt.
  • New requirements with regard to invoicing and cash receipts, introduction of a new cash registration system; non-compliance may be sanctioned by the closure of the business for a certain period of time.
  • Identification of ultimate beneficial owner: each legal entity must now register the names of its ultimate beneficial owners. This is a very important new obligation as it requires each corporation, each (private) foundation and each limited partnership to set up this registry.

The new tax law has come into force on May 1, 2013.


We assume that, considering the short time left until the entry into force, the tax department will allow for a short period of time for businesses to comply with the new stipulations of the law. However, given the substantial amounts involved with the OB and given the penalties for improper handling and the penalties for failure to comply with the administration or cash registration system, we consider it essential you prepare yourself in time. The tax department may be more willing to accept a short period of incomplete compliance if you can show you have made a real effort to comply with the new requirements.


If you have questions or need assistance to comply, we will be happy to assist and advise you.

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