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Curacao Adjusts Filing Frequency for Turnover Tax Returns with the Introduction of Annual and Quarterly Filing for Lower Turnover Taxpayers

05 February 2025

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Approved Changes

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Curacao

On 31 January 2025, Curacao's Ministry of Finance announced adjustments to the frequency of filing turnover tax returns with effect from January 2025. The adjusted frequency is based on the annual turnover of the taxpayer as follows: Taxpayers with annual turnover below ANG 30,000 are required to file annually; Taxpayers with annual turnover between ANG 30,000 and 75,000 are required to file quarterly; and Taxpayers with annual turnover above ANG 75,000 are required to file monthly. Previously, all taxpayers were required to file monthly, with returns due by the 15th day of the following month, which remains the case for...