Bonaire:

Standard rate for services provided

6%

Standard rate for delivery of goods

8%

Standard rate for import of goods

8%

Other

25%, 7%, 0%

Sint Eustatius and Saba:

Standard rate of services provided

4%

Standard rate for delivery of goods

6%

Standard rate for import of goods

6%

Other

5%, 10%, 18%, 22%, 30%

Bonaire, Sint Eustatius and Saba (BES Islands) GET number format

Businesses in Bonaire, Sint Eustatius and Saba (BES Islands) that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Belastingdienst Caribisch Nederland, and will follow a certain format. The GET number format is 3XX.XXX.XXX (9 digits).

Bonaire, Sint Eustatius and Saba (BES Islands) GET return periods

Businesses in Bonaire, Sint Eustatius and Saba (BES Islands) that are required to collect tax from consumers must file regular tax returns with the Belastingdienst Caribisch Nederland in Kralendijk. Bonaire, Sint Eustatius and Saba (BES Islands)'s GET return periods are:

Monthly

Bonaire, Sint Eustatius and Saba (BES Islands) General expenditure tax (GET) Thresholds

These are the revenue thresholds at which businesses in Bonaire, Sint Eustatius and Saba (BES Islands) are required to start collecting and remitting tax.

Recovery of GET by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Bonaire, Sint Eustatius and Saba (BES Islands) are not required to collect taxes from the consumer.

Bonaire, Sint Eustatius and Saba (BES Islands) VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Bonaire, Sint Eustatius and Saba (BES Islands) VAT refund program, more info can be obtained from the Belastingdienst Caribisch Nederland.