Algemene Bestedingsbelasting (ABB)

The Algemene Bestedingsbelasting (ABB) replaces the Omzetbelasting (OB) on Bonaire and the Belasting op Bedrijfsomzetten (BBO) on Saba and Saint Eustatius as of 1 January 2011. Unlike the OB and BBO, not all entrepreneurs must pay ABB.

When will I encounter ABB?

ABB will be due in three cases:

  • Importing goods
  • Delivery of goods by a local manufacturer
  • Provision of services