Aruba TIN — Persoonsnummer Guide (Format, Registration & BBO)
Persoonsnummer — Tax Identification Number (TIN)
A Tax Identification Number (TIN), known as persoonsnummer in Dutch, is assigned to an individual or entity upon request from Aruba's tax authority, the Departamento di Impuesto (DIMP). A single persoonsnummer is used for all applicable tax classifications — income tax, wage tax, BBO turnover tax, and profit tax — that may apply to the taxpayer.
The persoonsnummer is also required by Aruba Customs (Departamento di Aduana) for frequent importers, who must quote it on every declaration submitted through a customs broker.
Format
The persoonsnummer consists of 8 numeric digits with no embedded check digit, no separator, and no prefix indicating entity type. Both individuals and legal entities share the same format.
| Property | Detail |
|---|---|
| Length | 8 digits |
| Characters | Numeric only (0–9) |
| Check digit | None |
| Entity distinction | None (same format for persons and companies) |
Regex pattern: ^\d{8}$
Example (illustrative): 12345678
Because there is no checksum, the only way to confirm a persoonsnummer is valid is to verify it against DIMP's records or through the BOi online portal. A number that matches the regex format is structurally valid but may not be assigned to any taxpayer.
Registration Process
Applications are submitted exclusively online via DIMP at impuesto.aw. Required documents:
- Clear scan or photo of a valid identity document (passport, driver's licence, or cedula/ID card)
- Proof of address (utility bill or lease agreement)
- For businesses: Chamber of Commerce registration
Foreigners who must also register in Aruba's civil population register (Censo/DBSB) should complete that step first — DIMP relies on the civil registry record to issue the number, creating a sequential dependency that can delay new arrivals by several weeks.
All subsequent tax filings (profit tax, BBO declarations, dividend tax returns) must be submitted digitally through DIMP's BOi online portal. Paper submissions are no longer accepted for profit tax from the 2023 tax year onward.
BBO, BAVP, and BAZV — Aruba's Turnover Taxes
Aruba does not yet levy VAT (the planned 12.5% VAT reform has been indefinitely postponed). Instead, three legally separate turnover taxes apply with a combined rate of 7% as of 1 January 2023:
| Tax | Full Name | Rate |
|---|---|---|
| BBO | Belasting op Bedrijfsomzetten | 2.5% |
| BAVP | Belasting Additionele Voorzieningen PPS-projecten | 1.5% |
| BAZV | Bestemmingsheffing AZV | 3.0% |
| Total | 7.0% |
Since 2019, Aruba law prohibits showing BBO/BAVP/BAZV as separate line items on customer invoices. Compliant invoices quote a single gross price that already embeds the 7%.
How Lookuptax can help you
Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.
Frequently Asked Questions
Can a foreign business register for BBO in Aruba without a local office, and is there a minimum revenue threshold before registration is required?
There is no minimum revenue threshold for foreign providers of electronic services in Aruba. From 1 January 2023, Aruba's Tax Plan extended BBO/BAVP/BAZV (combined rate 7%) to cover electronic services sold by non-resident suppliers to Aruba-resident consumers, and registration with DIMP is compulsory from the very first transaction. [1] Foreign B2C digital suppliers without a physical establishment in Aruba may appoint a local fiscal representative who registers on their behalf, files monthly declarations, and remits the tax — and the representative is jointly liable for amounts due. For B2B sales to Aruba-based entrepreneurs, a reverse-charge mechanism applies and the Aruba customer accounts for the tax, so the foreign supplier does not need to register in that scenario. [2]
What is the difference between BBO, BAVP, and BAZV — and why do some invoices show all three lines while others show none?
BBO (belasting op bedrijfsomzetten), BAVP (belasting additionele voorzieningen PPS-projecten), and BAZV (bestemmingsheffing AZV) are three legally separate turnover taxes sharing the same tax base and compliance cycle. Their combined rate is 7% (BBO 2.5% + BAVP 1.5% + BAZV 3%). Since 2019, Aruba law has prohibited showing any of these taxes as a separate line item on customer invoices, so a compliant invoice displays only a gross price that already embeds the 7%. [1] The ban on itemised disclosure is a deliberate policy choice pending a future VAT reform that has now been indefinitely postponed. Violations — including invoices that do itemise the tax — can attract audit attention from DIMP. [2]
Do I need a Persoonsnummer before I can open a business bank account in Aruba, or can I obtain the number after the account is opened?
The Persoonsnummer must be obtained from DIMP before most formal business steps, including opening a commercial bank account, because Aruba banks require it for KYC (know-your-customer) identification. A business applicant submits an online application to DIMP with a valid identity document plus proof of address. [1] Foreigners who are also required to register in Aruba's civil population register (Censo/DBSB) must complete that registration first, since DIMP uses the civil registry record to issue the number — creating a sequential dependency that can delay new arrivals by several weeks while they await Censo appointment availability. [2]
What dividend withholding tax rate applies when an Aruba company distributes profits to a non-resident shareholder, and did the abolition of the IPC regime in 2023 change this?
Aruba levies a 10% dividend withholding tax on distributions by resident corporations to non-resident shareholders — a temporary reduced rate that the Ministry of Finance has extended several times. [1] The Imputation Payment Company (IPC) regime, which previously allowed 0% dividend withholding for qualifying holding structures, was abolished on 1 January 2023. Existing IPC entities benefit from a grandfathering rule until the last day of the financial year commencing before 1 January 2026, after which the standard 10% rate applies to all distributions. No withholding tax is levied on interest or royalties paid to non-residents. [2]
Does a free zone company in Aruba still need a Persoonsnummer, and does the 0% BBO exemption apply to all its sales?
Yes — every entity operating in Aruba, including free zone companies, must obtain a Persoonsnummer from DIMP before commencing activities. The free zone licence issued by the Aruba government does not substitute for tax registration. [1] The 0% BBO exemption applies only to supplies directed entirely outside Aruba. A free zone company may generate at most 25% of its turnover from sales to Aruba residents, and that resident-directed portion is subject to the full 7% BBO/BAVP/BAZV. A monthly facility charge of 1% of net turnover is also levied separately by the free zone authority. [2]
Is a Persoonsnummer required when importing goods into Aruba, even for a one-off shipment?
The persoonsnummer requirement applies specifically to frequent importers. Aruba Customs (Departamento di Aduana) requires that the persoonsnummer of the importing person or business be provided to the customs broker for each declaration by those who import on a recurring basis. A business must also be registered with the Chamber of Commerce (KvK) before importing for commercial purposes. [1] Occasional personal imports below the duty-free threshold do not trigger the persoonsnummer obligation, but any commercial importer — including a foreign company shipping stock into Aruba — should obtain the number before the first commercial shipment to avoid customs clearance delays. [2]
Does filing profit tax in Aruba still require visiting DIMP in person, or can it be done fully online?
Since the 2023 tax year, profit tax declarations must be submitted exclusively via DIMP's BOi online portal — paper forms are no longer accepted and will not be provided. Every profit taxpayer must create a BOi account at impuesto.aw; businesses using a tax advisor must assign the advisor within BOi using a special authorisation letter so the advisor can access the client's account. [1] The dividend tax return also moved to the BOi portal in August 2025. In-person visits to the DIMP main office (Camacuri 2, Oranjestad) are still available for registration queries, but the office experiences high call volumes and periodic planned closures for maintenance. [2]
Related Resources
- Curaçao TIN Guide — Curaçao shares the Dutch Caribbean legal tradition and also uses a persoonsnummer structure; comparing both is useful for group structures spanning both islands.
- Sint Maarten TIN Guide — Sint Maarten's CRIB number is the counterpart identifier on the French/Dutch side of the island.
- Netherlands TIN Guide — The Dutch BSN and RSIN are the parent-jurisdiction equivalents; many Aruba holding structures involve Dutch entities.
- Understanding VAT Validation across 100+ countries — Lookuptax's validation API covers Aruba persoonsnummer format checks alongside global TIN and VAT numbers.
