aw-turnover-taxes

---
name: aw-turnover-taxes
description: "Aruba BBO, BAVP and BAZV turnover tax reference for businesses in 2026. Covers the combined rate components, an example on established taxable turnover, the sole-proprietor small-business threshold, threshold crossing, voluntary registration and the limited import-credit context. Includes a dated monthly filing and payment calendar reference. Use for Aruba turnover tax, small entrepreneur relief, BBO registration or import tax questions. It does not establish taxable turnover, place of supply, sector exemptions, reverse charge scope, customs valuation or complete import deduction eligibility. Indexed official sources require direct rechecking before release."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/aw-turnover-taxes"
  jurisdiction: "AW"
  tax_year: "2026"
  last_updated: "2026-10-23"
  authored_by: "Ryan Duguid"
  trust_label: "Accountant-authored"
  review_status: "pending_review"
---

# Aruba turnover taxes: BBO, BAVP and BAZV

## Scope and source status

Source-cited draft for 2026, pending review. This Guide addresses rate and registration decisions, not a complete transaction-tax opinion. DIMP's substantive pages were retrieved as indexed official text on 22 October 2026; the dated October calendar was directly readable. Recheck the legislation and live substantive pages before release.

## Rates and calculation

DIMP's [Belastingplan 2023 explanation](https://www.impuesto.aw/belastingplan_2023) identifies AB 2022 no. 161 and rates effective 1 January 2023: BBO 2.5%, BAVP 1.5%, BAZV 3%, combined 7%.

For an already established taxable turnover base of Afl. 100,000, the components are Afl. 2,500, 1,500 and 3,000, total 7,000. This illustration does not determine whether a receipt belongs in the base or whether invoiced tax is included. Do not apply a VAT-style extraction or general input-credit formula from this example.

## Small-business decision

DIMP's [small entrepreneur guidance](https://www.impuesto.aw/u-bent-kleine-ondernemer?origin=%2Fu-bent-een-kleine-ondernemer) describes relief from BBO/BAVP/BAZV filing and payment for a sole proprietor with annual turnover of Afl. 50,000 or less. Do not apply that rule to a company solely because it has low turnover.

DIMP's [2023 plan explanation](https://www.impuesto.aw/belastingplan_2023) says a sole proprietor exceeding the threshold must register immediately and account from the crossing month on the excess, continuing for the remainder of that calendar year and subsequent years. Keep a cumulative turnover schedule and identify the crossing transaction; resolve timing details before filing.

## Imports and voluntary registration

Small-business relief does not remove tax at customs on imports. DIMP describes voluntary registration to obtain deduction for import tax on trading goods intended for resale. Registration then entails monthly filing and payment and cannot be reversed into the previous relieved status. Do not promise credits for equipment, own-use goods or every imported service. [Source: small entrepreneur guidance](https://www.impuesto.aw/u-bent-kleine-ondernemer?origin=%2Fu-bent-een-kleine-ondernemer).

## Filing and payment

The [October 2026 calendar](https://www.impuesto.aw/kalender-digitale-aangifte-oktober-2026) makes September BBO/BAVP/BAZV returns available on 2 October and sets filing and payment for 15 October. Use the applicable period's calendar for actual work; this example is not a universal holiday-extension rule.

## Self-check and exclusions

Document legal form, annual turnover, registration history, taxable-base analysis and import evidence before computing a return. Reconcile the three taxes separately. Check special sectors, exemptions, foreign services, reverse charge, customs valuation and deduction eligibility against their own rules. None is resolved by the headline 7% rate.

General research reference only. Direct source verification and accountant review remain outstanding; this is not comprehensive Aruba coverage.

> Contributed by Ryan Duguid.

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-23. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `aw-turnover-taxes` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/aw-turnover-taxes. If neither is available, confirm every figure against the official source pages cited above before relying on it.