Curaçao TIN number guide
Persoonsnummer
Persoonsnummer (TIN) is allocated to persons or entities which are classified as taxable. Persoonsnummer aka the Tax Identification Number (TIN) is automatically generated by the system upon registering specific taxpayer information and consists of 9 digits. Curacao's tax identifiers are listed in the worldwide directory of VAT and tax ID names.
Frequently Asked Questions
Can a foreign individual or employee get a CRIB number without a Curaçao company?
Yes. The CRIB number (Centraal Registratie Informatie Belastingplichtige) is assigned to both natural persons and legal entities — not only incorporated businesses. Individuals, including foreign employees and non-residents who become taxable in Curaçao, can request a CRIB number by emailing a scan of both sides of a valid identity document to [email protected]. No in-person visit or Chamber of Commerce registration is required for natural persons. The number is also used by the Curaçao Customs Service (Douane) to identify importers, so freight forwarders and e-commerce sellers sometimes encounter a "CRIB not provided" hold at customs if the number is missing from shipment documentation. [1] [2]
My turnover is below ANG 30,000 — do I still need to file omzetbelasting returns?
Not necessarily, but the exemption is not automatic. Sole proprietors with annual taxable turnover below ANG 30,000 can apply for the small-business exemption (RKO — Regeling Kleine Ondernemers) by submitting the completed form to [email protected]; if approved, you calculate turnover tax on sales but are not required to remit it to the Tax Receiver. Separately, as of January 2025, the Inspectie der Belastingen revised filing frequencies: turnover below ANG 30,000 qualifies for annual filing, ANG 30,000–75,000 qualifies for quarterly filing, and above ANG 75,000 remains monthly. Without an approved RKO, you must file even on nil turnover. [3] [4]
Does a foreign SaaS or digital-services company need to register for OB in Curaçao, and is there a revenue threshold?
There is no registration threshold for non-established foreign providers. For B2C digital services sold to consumers in Curaçao, the foreign supplier must register with the Inspectie der Belastingen, obtain a CRIB number, and collect OB at the applicable rate (6% standard; 9% for certain listed digital goods). No fiscal representative is required. For B2B sales, the reverse-charge mechanism applies: the local Curaçao business customer accounts for the OB, not the foreign supplier. Failing to register before making the first B2C sale creates back-liability for uncollected OB plus potential penalties. [3] [4]
What happens if an invoice is issued without the CRIB number or Chamber of Commerce number?
Curaçao's omzetbelasting legislation requires every business invoice to state the seller's name and address, CRIB number (Persoonsnummer), Chamber of Commerce registration number, the applicable OB rate (or a note that an exemption applies), and all discounts. An invoice missing any of these mandatory fields is non-compliant and the OB charged on it may not be deducted by the recipient. At customs, outbound shipments where the exporter's CRIB is absent are flagged as "CRIB not provided," which can trigger delays and fines if Curaçao residency is later established. The Inspectie der Belastingen can also impose administrative penalties for inadequate record-keeping on tax returns. [4] [1]
Curaçao profit tax is listed as 22% everywhere — why do some advisors quote 15%?
Both rates are correct under the tiered system introduced retroactively from 1 January 2023. The first XCG 500,000 of taxable profit is taxed at 15%; any profit above that threshold is taxed at 22%. So a company with XCG 750,000 in taxable profit pays 15% on the first XCG 500,000 and 22% on the remaining XCG 250,000. Curaçao operates a territorial system: only profits attributable to domestic activities are included in the tax base, and passive income (dividends, interest, royalties) is always treated as domestic regardless of origin. E-zone companies retain a preferential 2% rate but must meet substance requirements; failure to comply carries fines ranging from XCG 50,000 to XCG 500,000. [5] [6]
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