Aruba operates a distinct fiscal regime within the Kingdom of the Netherlands. Unlike standard VAT jurisdictions, Aruba utilizes a Turnover Tax system (known locally as BBO/BAZV/BAVP) with a combined rate of 7%.
For international businesses and importers, navigating the requirements of the Departamento di Impuesto (DIMP) is critical. Compliance relies on the accurate validation of the Persoonsnummer (PN), which serves as the tax identification number for both individuals and businesses.
Introduction
The backbone of Aruba’s fiscal infrastructure is the Departamento di Impuesto (DIMP). The tax system does not use a European-style VAT but rather a cumulative turnover tax levied on goods and services, including imports (“BBO at the Border”).
For global enterprises, the challenge is ensuring that the 8-digit PN used for customs clearance and invoicing is structurally valid. Since there is no public real-time API for global verification, internal data validation (Syntax Check) is your primary defense against customs blockages.
