VATupdate

Share this post on

Filed and Paid but Fined Anyway: Curaçao Scraps Erroneous VAT and Payroll Assessments for May 2026

Summary

  • Curaçao’s Tax Authority has confirmed that some business taxpayers wrongly received additional assessments with penalties for turnover tax (OB), payroll tax (LB) and social security contributions relating to May 2026. [belastingdienst.cw], [belastingdienst.cw]
  • The errors arose because not all received payments had been processed in the authority’s systems when the assessments were generated, so compliant taxpayers were billed as if they had defaulted. [belastingdienst.cw], [antilliaan…agblad.com]
  • Affected taxpayers have been identified and the incorrect assessments will be cancelled automatically — no objection or other action is required, and the authority has apologised for the inconvenience. [belastingdienst.cw], [belastingdienst.cw]

Extended article

In a notice dated 26 July 2026, the Belastingdienst Curaçao acknowledged that a number of business taxpayers had been issued additional assessments — complete with penalties — for turnover tax (omzetbelasting), payroll tax (loonbelasting) and social security contributions (sociale premies) for the May 2026 period, despite having paid on time and in full. [belastingdienst.cw], [belastingdienst.cw]

The root cause was a processing lag: when the assessments were generated, not all payments received had yet been read into the authority’s systems, so timely payers were incorrectly flagged as non-compliant. Local reporting described businesses and accountants being “flooded” with erroneous demands, causing avoidable stress and extra advisory costs before matters could be untangled. [antilliaan…agblad.com]

Crucially, the Tax Authority has stated it has already identified every affected taxpayer and will cancel the incorrect assessments automatically. Taxpayers who received one of these notices do not need to lodge an objection or take any other step. The authority expressed regret for the disruption caused. [belastingdienst.cw]

The episode is a reminder for businesses operating in Curaçao to retain proof of payment, but also a signal that — in this instance — the correction is being handled centrally without placing the administrative burden back on compliant taxpayers. [belastingdienst.cw]

Sources: Belastingdienst Curaçao — official notice · Antilliaans Dagblad coverage



Sponsors:

VAT IT
Fiscal Solutions Bottom
Pincvision

Advertisements:

  • Pincvision
  • Zampa
  • iopole