Vennootschap onder firma (VOF, general partnership) VOFAruba
What it takes to form, own and run a general partnership in Aruba, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
all partners are jointly and severally liable for the debts of the business
Quote
A general partnership is formed when two or more individuals agree to operate a business together under a single name.
The registry’s and the law’s own pages do not mention it.
Quote
Capital (AWG) First Registration Annual Fee 0 – 25,000 96 96
Quote
Elke vennoot die aan de eisen voor ondernemerschap voldoet, geldt voor de inkomstenbelasting als ondernemer.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
Quote
A general partnership is formed when two or more individuals agree to operate a business together under a single name.
- A local company secretary
- Does not apply
- A local registered agent
- Does not apply
Each year, at the registry
- Annual registry fee
- AWG 96
Quote
Capital (AWG) First Registration Annual Fee 0 – 25,000 96 96
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the VOF are in our records.
What is public
- Beneficial owners
- To the authorities only
Quote
door de FIU-Aruba, de Centrale Bank van Aruba of een bij landsbesluit, houdende algemene maatregelen, aangewezen
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners+1 regime
A VOF is not a legal person; each partner who meets the entrepreneur criteria is the entrepreneur for income tax, so profit is taxed in the partners' hands.
Quote
Elke vennoot die aan de eisen voor ondernemerschap voldoet, geldt voor de inkomstenbelasting als ondernemer.
Special regimes that may apply
- Vrije zone (Landsverordening vrije zones 2000) free zone · 2%
A naamloze vennootschap or vennootschap met beperkte aansprakelijkheid incorporated and established in Aruba, admitted to a free zone, whose activities contribute to the development of Aruba as an international distribution, production and service centre Landsverordening vrije zones 2000 (AB 2000 no. 28), artikel 14
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Aruba
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the VOF.
Every business in Aruba
Sales and consumption tax
- The tax
- Turnover tax (BBO), with BAVP and BAZV surcharges
Quote
Als u ondernemer bent, hebt u te maken met de Belasting op Bedrijfsomzetten (BBO). U bent als ondernemer BBO verschuldigd over de omzet die u behaalt met het leveren van een goed en het verrichten van een dienst.
- Standard rate
- 7%
Combined rate from 1 January 2023: BBO 2.5% + BAVP 1.5% + BAZV 3.0% = 7.0%, charged on the total consideration a business receives for goods and services, with no deduction of input tax for a business exempt from filing. Since 1 August 2023 the three are also levied at the border on imports.
Quote
Tarief vanaf - 1 January 2023 Opleveringsdatum BBO 2,5% BAVP 1,5% BAZV 3,0% Totaal 7,0%
- Other rates
- Not stated
- Registration threshold
- AWG 50,000
annual business turnover; applies only to the owner of a sole proprietorship (eenmanszaak), who below it is exempt from filing and paying BBO, BAVP and BAZV; year
Quote
Als uw eenmanszaak een jaarlijkse bedrijfsomzet heeft van Afl. 50.000 of minder, bent u volgens de wet ontheven van de verplichting tot het doen van aangifte en het voldoen van de belasting over bedrijfsomzetten (BBO)
- Voluntary registration
- Yes
A small entrepreneur may register voluntarily, for example to deduct BBO paid on imported trade goods; once registered the business must file monthly and cannot return to exempt status.
Quote
Voor u als kleine ondernemer is aanmelding voor de BBO/BAVP/BAZV vrijwillig.
- A foreign company
- See the note
Not stated on the BBO pages read; see field_gaps.
- Returns filed
- Monthly
Quote
Eenmaal aangemeld voor de BBO, bent u verplicht om maandelijks aangifte te doen en de verschuldigde belasting te betalen.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names Aruba. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Vennootschap onder firma (VOF, general partnership) (VOF)
- ISO 20275 code
- CYW2Secondary GLEIF, Entity Legal Forms code list