Tax calendar
When is your OB return due?
Within fifteen days of the period (Landsverordening omzetbelasting 1999 art. 10; Algemene landsverordening Landsbelastingen art. 6 lid 2). If that day falls on a weekend or a Curaçao public holiday, it moves to the next working day.
This table is worked out with the same function as your return inside Bon Buku, and the same public holidays.
2024
Monthly
| Period | Due date | Why it moved |
|---|---|---|
| 1 Jan – 31 Jan 2024 | 15-02-2024 | — |
| 1 Feb – 29 Feb 2024 | 15-03-2024 | — |
| 1 Mar – 31 Mar 2024 | 15-04-2024 | — |
| 1 Apr – 30 Apr 2024 | 15-05-2024 | — |
| 1 May – 31 May 2024 | 17-06-2024 | 15 June falls on a Saturday, 16 June falls on a Sunday |
| 1 Jun – 30 Jun 2024 | 15-07-2024 | — |
| 1 Jul – 31 Jul 2024 | 15-08-2024 | — |
| 1 Aug – 31 Aug 2024 | 16-09-2024 | 15 September falls on a Sunday |
| 1 Sep – 30 Sep 2024 | 15-10-2024 | — |
| 1 Oct – 31 Oct 2024 | 15-11-2024 | — |
| 1 Nov – 30 Nov 2024 | 16-12-2024 | 15 December falls on a Sunday |
| 1 Dec – 31 Dec 2024 | 15-01-2025 | — |
Quarterly
If you file per quarter, these are your dates.
| Period | Due date | Why it moved |
|---|---|---|
| 1 Jan – 31 Mar 2024 | 15-04-2024 | — |
| 1 Apr – 30 Jun 2024 | 15-07-2024 | — |
| 1 Jul – 30 Sep 2024 | 15-10-2024 | — |
| 1 Oct – 31 Dec 2024 | 15-01-2025 | — |
If in doubt, check the date with the Inspectie der Belastingen.
You do not deduct the OB on your purchases. You pay over your turnover; the OB you pay yourself is a cost.