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11.1. VAT on the Supply of Goods by Non-Residents

The supply of goods by a non-resident is subject to TOT in Curacao.

When a non-resident has an establishment in Curacao, the establishment must register for and pay TOT.

When a non-resident has no establishment in Curacao, registration is not required and the recipient of the goods is required to account for the TOT via reverse charge. However, a non-resident may choose to be registered with the tax registry. A tax representative is not required.