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.
2028
Monthly
| Period | Due date | Why it moved |
|---|---|---|
| 1 Jan – 31 Jan 2028 | 15-02-2028 | — |
| 1 Feb – 29 Feb 2028 | 15-03-2028 | — |
| 1 Mar – 31 Mar 2028 | 18-04-2028 | 15 April falls on a Saturday, 16 April falls on a Sunday (Eerste Paasdag), 17 April is Tweede Paasdag |
| 1 Apr – 30 Apr 2028 | 15-05-2028 | — |
| 1 May – 31 May 2028 | 15-06-2028 | — |
| 1 Jun – 30 Jun 2028 | 17-07-2028 | 15 July falls on a Saturday, 16 July falls on a Sunday |
| 1 Jul – 31 Jul 2028 | 15-08-2028 | — |
| 1 Aug – 31 Aug 2028 | 15-09-2028 | — |
| 1 Sep – 30 Sep 2028 | 16-10-2028 | 15 October falls on a Sunday |
| 1 Oct – 31 Oct 2028 | 15-11-2028 | — |
| 1 Nov – 30 Nov 2028 | 15-12-2028 | — |
| 1 Dec – 31 Dec 2028 | 15-01-2029 | — |
Quarterly
If you file per quarter, these are your dates.
| Period | Due date | Why it moved |
|---|---|---|
| 1 Jan – 31 Mar 2028 | 18-04-2028 | 15 April falls on a Saturday, 16 April falls on a Sunday (Eerste Paasdag), 17 April is Tweede Paasdag |
| 1 Apr – 30 Jun 2028 | 17-07-2028 | 15 July falls on a Saturday, 16 July falls on a Sunday |
| 1 Jul – 30 Sep 2028 | 16-10-2028 | 15 October falls on a Sunday |
| 1 Oct – 31 Dec 2028 | 15-01-2029 | — |
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.