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Aruba Revenue Tax on non-resident digital services 2023

Dutch Caribbean dependency Kingdom imposed 4% turnover tax on foreign digital service providers 1 January 2023

Aruba became the 99th country to impose it’s turnover tax, Revenue Tax, on non-resident providers of digital services to its consumers from 1 January 2023. Aruba VAT implementation has been delayed until 2024.

The move shifted the place of taxation to Aruba for B2C and B2B transactions. However, for B2B electronic service imports, the local customer is responsible for the VAT reporting under the reverse charge.

The requirements extend to intermediary platforms for hotel and lodging digital platforms. But do not apply to platforms for digital services.

Central and South America VAT on digital services

Comments (click for details) Rate Date Threshold Comments
Argentina 21% Apr 2018
Aruba 4% Jan 2023 -
Bahamas 10% Jan 2015 BSD 100,000
Barbados 17.5% Dec 2019 BBD 200,000
Bolivia 13% Nov 2022 -
Brazil n/a n/a n/a Various proposals
Chile 19% Jun 2020 Nil
Colombia 19% Jan-18 Nil
Costa Rica 13% Oct 2020 Nil Withholding VAT option
Dominican Republic 18% 2023 Nil Currently withholding VAT
Ecuador 12% Sep 2020
El Salvador 13% 2022 - Replace Withholding VAT
Guatemala 12% TBC
Honduras 15% 2022 HNL 250,000
Panama 10% 2022 Withholding VAT
Paraguay 10% Jan-21 Nil Withholding VAT; 4.5% DST
Peru 18% 2022 Nil Withholding VAT
Puerto Rico 10.5% Jan 2020 $100,000; or 200 transactions Marketplaces
Suriname 10% Jan 2023 SRD 500,000
Uruguay 22% Jan 2018 Nil VAT and Withholding Tax


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