The tax authorities of Curacao are modernizing so that you can save by making your tax return digitally. Here you can read how to make a declaration and what you should take into account.
What do you need to be able to make a declaration?
To be able to submit a declaration online, you must first create an account. You do this as follows:

1. Go to the online portal
2. Choose “Nog geen account?” (No account yet?) and enter the requested information.

Documents required for creating an account:

1. A digital copy of a valid proof of identity (“Sedula”, driver’s license or passport).
2. A digital copy of your registration with the Chamber of Commerce also applies to entrepreneurs.

To register with the tax authorities in Curacao, you must bring some supporting documents. These supporting documents differ per legal form as indicated below:

1. NV, Foundation and Association: To register these legal forms, you must take the deed of incorporation of your organization and a copy of the registration with the Chamber of Commerce.
2. Sole Proprietorship: To register this legal form, you must bring a copy of the registration with the Chamber of Commerce.
3. VOF: To register this legal form, you must bring a copy of the registration with the Chamber of Commerce.
4. Partnership:To register this legal form, you must bring a copy of the agreement between the partnerships.
5. BV:To register this legal form, you must bring a deed of incorporation and company details with regard to the representative and / or director of the company.

Pay attention!You must have proof of identity with you at all times!
After submitting these supporting documents, you must enter the following data on the mutation form. The mutation form should be completed per natural person or company:

1. ID no:Your identity number.
2. SVB no:Your SVB registration number
3. Crib #:Leave this field blank. After registration you will receive a Crib number assigned by the tax authorities.
4. KVKnr:If you have registered with the Curacao Chamber of Commerce, you should notice the “KVK” registration number on the excerpt.
5. DAZnr:Your Employment Services Registration Number.

On the mutation form you must state your legal form. You must also indicate whether the company is an onshore or offshore company, or whether this information is unknown. You must then state the activity of your company. You must also enter the company details and the details of the natural person.
Pay attention! Effective date does not have to be the same as the incorporation date.
Pay attention! If you do not have any employees (sole proprietorship), the field “number of personnel” should not be filled-in. If you do have employees, please register the following information:

1. The number of employees;
2. The date of permanent employment of the first employee(s);
3. The gross wage bill;

One day after submitting the mutation form you should be able to pick up a copy at the information desk. You will receive the original by post or you will be informed on the pick-up date.

Starting September 2015, Curacao will automatically exchange (financial) information with America and through Netherlands, with Europe.
The basis for exchanging information with America is the Inter-Governmental Agreement (IGA) to improve international tax compliance and implement the Foreign Account Tax Compliance Act (FATCA). The basis for the exchange of information with Europe is laid down in the European Savings Rate Directive (ESRR), known under Council Directive 2003/48 / EC.
From tax year 2016 onwards, information under the Common Reporting Standard (CRS) will also be exchanged with countries that have signed the Multilateral Competent Authority Agreement on Automatic Exchange or Financial Account Information (MCAA).