- BBO on electronic services in Aruba
- Place of provision of services for telecommunication, radio, television, and electronic services is deemed to be the place of residence of the customer
- Reverse charge mechanism applies for services provided to registered entrepreneurs
- Foreign service providers may choose to register themselves or use a tax agent/fiscal representative
- Verify which services are considered electronic and if tax withholding is required
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.
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