BBO Made Simple — The Guide for Aruban Entrepreneurs

Stop guessing how BBO works.

Every Aruban entrepreneur has to deal with BBO — but most have never had it explained clearly. The declaration deadline arrives, the questions pile up, and you’re left wondering whether you calculated it right.

BBO Made Simple changes that — for good.

Created by iFacts Consultancy, this plain-language guide walks you through Aruba’s full business tax system: what BBO, BAVP, and BAZV are, how to calculate them, when to declare and pay, and which exemptions apply. No jargon. No assumptions. Just clear answers.

WHAT MAKES THIS DIFFERENT

This isn’t a general tax overview. It’s a practical guide built specifically for Aruban entrepreneurs — written to match how BBO actually works here, including the mistakes most people make and the steps the tax office actually expects.

WHO THIS IS FOR

– Eenmanszaak owners filing their own BBO declarations
– VBA/NV directors who want to understand the system before delegating
– New entrepreneurs who just registered with the KvK
– Anyone who has filed BBO and still wasn’t sure they did it right
– Small business owners in construction, hospitality, AirBnB, and services

WHAT’S INSIDE

– What BBO, BAVP, and BAZV are, and how they add up to 7%
– How to calculate BBO correctly — on total sales, not profit
– The two most common mistakes (and why BBO is not like VAT/BTW)
– The Kleine Ondernemersregeling exemption — who qualifies and how to apply
– What to do if you pass the Afl. 50,000 threshold mid-year
– The reverse charge mechanism (verleggingsregeling) explained simply
– Step-by-step: how to declare in the impuesto.aw portal
– Step-by-step: how to pay BBO and BAZV through your bank
– Deadlines, the 5:00 PM rule, and how to avoid late-payment fines
– A full pre-submission checklist so nothing gets missed

REQUIREMENTS

This is a PDF guide. It works with:
– Any PDF reader (Adobe Acrobat, Preview, browser, phone)
– No Excel, no software, no account needed

Just download and read — on any device.

WHAT YOU’LL WALK AWAY WITH

– A clear understanding of how BBO works in Aruba
– Confidence to calculate and file your own declaration
– Knowledge of whether the exemption applies to you
– Answers to the questions you were afraid to ask
– Peace of mind that you’re doing it right

IMPORTANT NOTE

This guide is intended as `toelichting´ — supporting documentation for informational purposes only. It does not constitute personalized professional tax, legal, or financial advice, is not a legally binding record, and cannot be used as evidence in tax disputes, audits, or court proceedings. For your specific situation, always consult a qualified tax professional or contact iFacts Consultancy directly.

BBO rates and rules may change. Verify the current rate at the Aruba tax office (impuesto.aw) before relying on this guide for actual declarations.

LICENSE

This guide is licensed for the personal use of the purchaser only. ✔ You may reuse it for yourself. ✘ Do not resell, share, or distribute this document. All rights reserved by iFacts Consultancy.

NEED PERSONALIZED HELP?

iFacts Consultancy offers full bookkeeping and tax filing services for Aruban entrepreneurs. After your purchase, reach out and whatsapp, call 5686122 or schedule a meeting to see if we can help further.