Delivery of goods
As a rule, the delivery of goods in this respect must concern deliveries of goods to the BES islands by a manufacturer. We will provide a brief explanation of the words in bold.
Goods
Goods are all tangible matters, as well as water, electricity, gas, and similar goods. The place of delivery of the goods is also relevant. A delivery will only be subject to taxes if this delivery takes place on the BES islands. The location of delivery is the place where the good is located at the moment of delivery.
Example:
A project developer building homes on Bonaire (on owned land) who sells these is delivering a good on Bonaire. The home is located on Bonaire at the moment of delivery.
A project developer building homes on Curaçao (on owned land) who sells these is delivering a good on Curaçao. The delivery does not take place on the BES islands, and is not subject to ABB.
However, if the good must be shipped or transported for the delivery, the place of delivery is the location where the transport or shipment begins.
Example:
A manufacturer of frames established on Bonaire creates frames based on an order by a contractor established on Saba. The frames are transported to Saba for the delivery. The place of delivery is Bonaire. Please note: The nil rate applies to this delivery on Bonaire. However, GET is due for importing the goods into Saba!
Local manufacturer
A manufacturer is an entrepreneur who creates goods using raw materials, excipients, or semi-finished products primarily intended for entrepreneurs. The creation and sale of the goods must take place from a space which has been furnished for more than 50% and is used to sell goods to other entrepreneurs.
Example:
An entrepreneur established on Bonaire creates furniture in his plant and primarily sells these to other entrepreneurs. The furniture manufacturer is considered a manufacturer. After all, the plant is a space furnished for more than 50%, and is intended and used for the creation of furniture in order to sell these to other entrepreneurs.
A jeweller creating jewellery himself who sells these from his store is not considered a manufacturer. After all, a store is not a space furnished, intended, and used to sell products to other entrepreneurs, but to private individuals.