- BBO on electronic services in Aruba
- Place of provision of services is usually deemed to be the place of residence of the service provider
- However, for telecommunication services, radio and television services, and electronic services, the place of provision is the place of residence of the customer
- Reverse charge mechanism applies when services are provided to registered entrepreneurs for BBO/BAVP/BAZV purposes
- Non-entrepreneurs or exempt status entrepreneurs can register themselves or use a tax agent/fiscal representative
- Verify which services are considered electronic services and if you need to withhold the tax yourself.
Source: hbnlawtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
